8.12.1.2. How to make the complementary declaration

The new (complementary) declaration will collect all the data that must be declared; To do this, you must incorporate the data that you have not entered, modify the erroneous ones and maintain the data entered in the original declaration that are correct.
Additionally, you will have to complete the "Supplementary declaration" section.

If the complementary declaration results in an amount to be returned that is lower than that requested in the previous declaration and this refund has not been agreed by the Tax Agency, only check box 107.

Otherwise, you will check the box "Supplementary declaration for reasons other than that in the previous box" indicating the box or boxes that correspond to the type of complementary declaration that you are going to present:
- Box 108. If you have received arrears of work income after submitting the previous declaration for this year
- Box 109. If you have received amounts through the floor clause, when, in this year, you have recorded them as a deductible expense from real estate capital returns, or economic activity.
- Box 110. When you must submit a complementary declaration for this year due to having lost your taxpayer status due to a change of residence abroad, except for taxpayers who are in the case of box 111.
- Box 111. In the event that there is a transfer of residence to another state of the European Union, and it is decided to allocate the pending income as it is obtained.
- Box 112. Complementary declaration for change of residence abroad, which generates capital gains.
- Box 113. Complementary declaration for the loss of resident status, in this year, of the partner to whom the special regime for the exchange of securities or mergers and divisions provided for in the Corporate Tax Law has been applied.
- Box 114. Complementary if there has been a change of residence to another Autonomous Community and therefore it has no effects
- Box 115. When it has been carried out, in this year advance provision of consolidated rights of social security systems.
- Box 116. When the owner of the protected assets of people with disabilities has disposed of the assets or rights provided in advance.
- Box 117. When the necessary conditions have not been met to be able to apply the exemption for reinvestment in habitual residence and newly or recently created entities, declared in this year.
- Box 118. When the conditions assumed in the application of the exemption for reinvestment in life annuities have been breached, or total or partial anticipation of the economic rights derived from those annuities.
- Box 119. When the period for maintaining the shares of at least three years, delivered to the workers, has not been met.
- Box 120. When compensation for dismissal or cessation was declared exempt in this year, and subsequently the loss of said exemption occurs.
- Box 121. When homogeneous assets, securities or participations are acquired that prevent computing the capital loss initially recorded in the declaration for this year.
- Box 122. When the reason for the complementary declaration is different from those reflected in boxes 108 to 121.
Result of the previous self-assessments corresponding to this exercise:

In addition, the amount to be paid from the previous declaration will be entered in the appropriate box, or if the original declaration turned out to be refunded (except when box 107 has been checked), the amount of the refund provided that it has already been made by the Tax administration.

Once the differential fee resulting from the new settlement has been determined, the amount that was entered in the original declaration will be subtracted from it, if it was positive, or the refund received will be added, if it turned out to be returned.

The result thus obtained is the fee that must be entered as a consequence of the complementary declaration.

The calculations are carried out by the program and will be included in section "O" "Regularization" of the declaration and in the income document (form 100).

If the complementary declaration is about a joint declaration , must make the necessary modifications in each of the individual declarations and must then complete the "Complementary declaration" section in the joint declaration in accordance with the provisions stated above.