10.2.6 New declaration article 12.2.b) RDL 19/2020 non-complementary: amount that resulted to be entered / refund requested in the original declaration

Corporation Tax taxpayers whose deadline for the formulation 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 period tax 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 result in accordance with the approved annual accounts differs from the one presented in the ordinary declaration period, taxpayers will submit a new self-assessment with a deadline of November 30, 2020.

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

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