Completion, presentation and payment of supplementary self-assessments

The new self-assessment will include all the data that must be declared, including, together with the data correctly reflected in the original self-assessment, those that have been added or modified.

Once the result of the supplementary self-assessment has been determined, the corresponding adjustment will be made. To this end, the amount that was received in the original self-assessment will be subtracted from the result of the supplementary self-assessment, if this was positive, or the refund received will be added, if it has been returned; The result obtained is the payment that must be paid as a result of the complementary self-assessment.

Note: The payment of supplementary self-assessments, regardless of the financial year that is subject to adjustment, may never be split into two instalments.