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Form 200. Corporate Income Tax Declaration 2018

10.2.5 Amount of deposit or refund made of the original declaration

The keys [00619] and [00620] will be completed exclusively in the event that the declaration presented is complementary to another previous declaration, corresponding to the same tax period.

In this case, the result of the previously presented declaration will be reflected, preceded by the sign indicated below:

  • If the liquid resulting from the original declaration was an amount to be entered, said amount will be entered preceded by the minus sign (-).

  • If, on the other hand, the liquid resulting from the original declaration was to be returned, the amount of the refund actually received will be entered, preceded by the plus sign (+).

If the refund has not been received at the time of submission of the complementary declaration, these keys will not be completed.

Important:

It must be taken into account, for these purposes, that complementary declarations are those whose purpose is to enter the difference between the result of the original declaration and that of the new one, or to reflect an amount to be returned that is lower than that previously self-assessed.

If, on the contrary, the formulation of the original declaration had produced an excess of income over the amount due, or the taxpayer considers that it has harmed his legitimate interests in any way, the taxpayer may request the Tax Administration to rectify the declaration. .

Requests may be made as long as the Tax Administration has not carried out final settlement or provisional settlement for the same reason nor has the four-year period referred to in article 66 of Law 58//2003, of December 17, General Tax (BOE of 18).

In such cases, the presentation of complementary declarations will not proceed.