8,12,1,2,1. Supplementary tax returns without penalty or interest or surcharge
Receipt of delays in earned income (art. 14.2.b) Act)
When, due to justified circumstances not attributable to the taxpayer, the earned income is received in tax periods other than those in which it was payable, they will be charged to these, and, where applicable, they will be made with a supplementary tax return, without penalty or late payment interest or any surcharge.
When all or part of an income has not been satisfied, as the determination of the right to receive or the amount of the income is pending court ruling, the returns will be considered enforceable in the tax period in which the court ruling becomes final.
The tax return will be filed within the average period between the date on which it is received and the end of the next tax return period.
Loss of the status of taxpayer due to change of residence ( article 63 of the Act)
In the event of a loss of the status of taxpayer due to a change of residence referred to in Article 14,3 of the Tax Act, all the income pending allocation must be included in the taxable base corresponding to the last period to be declared for this Tax, and, where applicable, , supplementary tax return, no penalty, no late payment interest or surcharge, within three months from the date the taxpayer loses their status due to change of residence.
However, when the transfer of residence takes place in another Member State of the European Union, the taxpayer may choose to allocate the incomes pending in accordance with the provisions of the previous paragraph, or due to being presented as each of the income pending allocation is obtained , a supplementary self-assessment without penalty, late payment interest or surcharge, corresponding to the last period to be declared for this Tax. The self-assessment will be filed within the period of the tax period in which these incomes have been allocated if the loss of the status of taxpayer has not been produced.
In the "Supplementary tax return" section of page 3 of the tax return, box 111 that must be marked with an "X" is included if the supplementary tax return is motivated by the transfer of residence to another Member State of the European Union and the taxpayer opts to allocate the outstanding incomes as they are obtained.
Supplementary tax return due to having included amounts received as expenditure due to the return of interest rate limitation clauses (floor clauses)
When the amounts previously paid have been considered deductible in previous years, no supplementary tax return corresponding to such years, without penalty, late payment interest or surcharge, must be filed.