Complementary self-assessment

The supplementary self-assessment box on page 1 of Form 200 will be marked with an "X" when, for the same tax period, another return or returns for this tax have been previously submitted and the new return is intended to pay the difference between the result of the previous return and the new or supplementary return, or to reflect an amount to be refunded that is lower than the amount previously self-assessed. Therefore, the supplementary self-assessment must include all the data requested in the form, incorporating those that are the subject of the new self-assessment, in addition to those that were included in the original self-assessment and in subsequent ones, where applicable.

When the taxpayer checks the supplementary self-assessment box, he/she must then state the receipt number of the previous self-assessment to which it is supplementary, and which appears on the payment or refund document for the latter.

You must also record in section " Liquid to be paid or returned (boxes 00621 and 00622 )" on page 14 bis of form 200, the result of the previous self-assessment.

In the event that the original self-assessment had resulted in a payment, must complete the boxes [01578] and [01583] "Supplementary: Result to be entered from previous self-assessments corresponding to the 2021 tax period" on page 14 bis of form 200 with the amount to be entered that resulted in said self-assessment.

However, if the original self-assessment had resulted in a refund , in boxes [01584] and [01585] «Supplementary: Agreed refunds from previous self-assessments corresponding to the 2021 tax period" on page 14 bis of form 200, only the amount whose refund was made by the Administration will be recorded. In the event that has not been agreed or refunded by the Administration, zero must be entered in the box corresponding to that Administration.