Completion

1. 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.

   If the supplementary declaration is about a joint declaration you must modify the data in each of the individual declarations and complete the "Complementary declaration" section in the joint declaration in accordance with what is set out below.

2. 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 (article 14.2.b) of the Tax Law).

   • Box 109. If you have received amounts for the floor clause, when, in this year, you have recorded them as a deductible expense from real estate capital returns, or economic activity (DA 45 of the Tax Law). 

   • 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 (first paragraph of article 14.3 of the Tax Law).

   • 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 (second paragraph of article 14.3 of the Tax Law).

   • Box 112. Complementary declaration for change of residence when the circumstances provided for in article 95 bis.2 of the Tax Law occur.

   • Box 113. Complementary declaration for the loss of the resident status of the partner to whom the special securities exchange regime or the special regime for mergers and divisions provided for in Chapter VII of the Corporate Tax Law has been applied and the partner has transferred your residence in a Member State of the European Union or the European Economic Area (articles 80.4 or 81.3 of the Corporate Tax Law).

   • Box 114. Complementary if there has been a change of residence to another Autonomous Community and the change has no effects (article 72.2 of the Tax Law).

   • Box 115. When it has been carried out, in this year advance provision of consolidated rights of social security systems (article 50 of the Tax Regulations).

   • Box 116. When the owner of the protected assets of people with disabilities has disposed of the assets or rights provided in advance (article 54.5 of the Tax Law).

   • 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 (article 41.5 of the Tax Regulations).

   • 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 (article 42.5 of the Tax Regulations).

   • Box 119. When the period for maintaining the shares of at least three years, delivered to the workers, has been breached (article 43.2 of the Tax Regulations).

   • Box 120. When compensation for dismissal or cessation was declared exempt in this year, and subsequently the loss of said exemption occurs (article 73.1 of the Tax Regulations).

   • Box 121. When homogeneous assets, securities or participations are acquired that prevent computing the capital loss initially recorded in the declaration for this year (article 73.2 of the Tax Regulations).

   • Box 122. When the reason for the complementary declaration is different from those reflected in boxes 108 to 121.

3. 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.

   Clicking on the "More info" icon opens a window in which the result of the complementary declaration will be displayed.