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Practical Income Manual 2021.

Completion, presentation and entry of complementary self-assessments

The new self-assessment will collect all the data that must be declared, incorporating, along with those correctly reflected in the original self-assessment, those of new inclusion or modification.

Once the result of the complementary self-assessment has been determined, the corresponding regularization will be carried out. To this end, the amount that was entered in the original self-assessment will be subtracted from the result of the complementary self-assessment, if it was positive, or the refund received will be added, if it turned out to be returned; The result obtained is the fee that must be paid as a consequence of the complementary self-assessment.

Note: The payment of complementary self-assessments, regardless of the fiscal year that is the subject of regularization, may never be divided into two installments.