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Practical Manual of Companies 2020.

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

The boxes [00619] and [00620] «Complementary: Amount deposited / refund made of the original declaration» (in the event that taxes are paid exclusively to the State or to one or more of the regional tax administrations, respectively) on page 14 bis of the model 200, will be completed exclusively in the event that the declaration presented is complementary to another previous declaration, corresponding to the same tax period.

Remember:

These boxes can only be completed when the entities have checked the complementary 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 liquid resulting from the original declaration was a 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 (+).

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

Note: 

The complementary declarations are those whose purpose is to complete or modify those previously presented, and may be presented when the amount to be deposited results in a higher amount that of the previous self-assessment or an amount to be returned lower than that previously self-assessed.

If, on the contrary, the formulation of the original declaration had produced an excess of income over the amount due, or the taxpayer considers that it has harmed his legitimate interests in any way, the taxpayer may request the Tax Administration rectification of statement . These requests may be made as long as the Tax Administration has not carried out final settlement or provisional settlement for the same reason nor has the four-year limitation period referred to in article 66 of Law 58/2003, of December 17, elapsed. General Tax. In these cases, the presentation of complementary declarations will not proceed.