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Form 200. Corporate Income Tax Declaration 2018

2.10 Supplementary declaration

The field corresponding to the complementary declaration will be completed provided that, for the same tax period, another or other declarations for this tax had been previously submitted and the purpose of the new declaration is to enter the difference between the result of the previous declaration and that of the the new or complementary one, or reflect an amount to be returned lower than the previously self-assessed one. Consequently, the complementary declaration must include all the data requested in the model, incorporating those that are the subject of a new declaration in addition to those that were included in the original one and, where appropriate, successive declarations.

If you have marked the complementary declaration code with an "X", you must then record the supporting document number of the declaration prior to the one it complements, which appears on the deposit or return document.

If, on the contrary, the original declaration has produced undue income or the taxpayer considers that it has harmed, in any way, his legitimate interests, he may request the return of the income or request rectification of the declaration. Therefore, in such cases the presentation of complementary declarations is not appropriate.