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Form 200. Corporate Income Tax Declaration 2019

10.2.5 Complementary: Amount of income/refund made from the original declaration

Keys [00619] and [00620] will be completed exclusively in the event that the declaration being submitted is of a complementary nature to another previous declaration, corresponding to the same tax period.

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

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

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

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

Important:

For these purposes, it should be noted that supplementary 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 the amount previously self-assessed.

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

Applications may be made provided that the tax authority has not made a final or provisional liquidation for the same reason and the four-year period referred to in article 66 of Law 58/2003, of December 17, General Tax Law ( BOE of the 18th) has not elapsed.

In such cases, no supplementary declarations will be required.