10.2.6 New declaration article 12.2.b) RDL 19/2020 not complementary: Amount that was to be paid/refund requested in the original declaration

Corporate Tax payers whose deadline for the preparation and approval of the annual accounts for the year complies with the provisions of articles 40 and 41 of RDL will submit the tax return for the tax period corresponding to said year within the period provided for in section 1 of article 124 of Law 27/2014, of November 27, on Corporate Tax (LIS).

If at the end of this last period, the annual accounts have not been approved, the declaration will be made with the available annual accounts.

In the event that the self-assessment of the Tax that must be issued in accordance with the approved annual accounts differs from that submitted within the ordinary declaration period, taxpayers must submit a new self-assessment with a deadline until November 30, 2020.

In these cases, the box “ New declaration art. 12.2 RDL 19/2020” on page 1 of form 200 will be checked.

When the new declaration is not considered complementary, will reflect in the keys [02311] and [02312] the result of the previously submitted declaration, 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, if applicable, at the time of filing the supplementary declaration, these keys will not be completed.