Completion, presentation and entry of complementary self-assessments

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

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

Note: The payment of supplementary self-assessments, regardless of the year being regularised, may never be split into two instalments.