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Practical Manual for Companies 2020.

Supplementary: Payment/refund amount stated in the original tax return

The boxes [00619] and [00620] «Supplementary: Amount of income/refund made from the original declaration» (in the event that taxes are paid exclusively to the State or to one or more of the regional tax authorities, respectively) on page 14 bis of form 200, will be completed exclusively in the event that the declaration being submitted is of a complementary nature to another previous declaration, corresponding to the same tax period.

Remember:

These boxes can only be completed when entities have checked the supplementary declaration box on page 1 of form 200.

In this case, the result of the previously submitted declaration will be reflected in these boxes, preceded by the sign indicated below:

  • If the net amount resulting from the original declaration was amount to be entered , 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 returned , the amount of the refund actually received will be recorded, preceded by the plus sign (+).

    These boxes will not be completed if the refund has not been received at the time of filing the supplementary declaration.

Note: 

Supplementary returns are those that have the purpose of or modifying those previously submitted, and may be submitted when they result in an amount to be paid that is higher than that of the previous self-assessment or an amount to be returned that is lower than that previously self-assessed.

If, on the other hand, the formulation of the original declaration had produced an excess of income over the amount due, or the taxpayer considers that it has in any way harmed his legitimate interests, the taxpayer may request from the Tax Administration the rectification of the declaration . These applications may be made provided that the tax authorities have not made a final or provisional assessment for the same reason and the four-year limitation period referred to in article 66 of Law 58/2003, of December 17, General Tax Law, has not elapsed. In these cases, the submission of supplementary declarations will not be applicable.