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Practical Handbook for Companies 2021

Amount to be paid or refunded (boxes 00621 and 00622)

Once the result of the self-assessment has been obtained (boxes [01586] and [01587]), this shall be transferred to boxes [00621] and [00622] "Amount to be paid or refunded" in the section "Amount to be paid or refunded" on page 14a of form 200.

In the event that the entity files a complementary self-assessment of another previous self-assessment corresponding to the same tax period, it must complete boxes [01578] to [01585] relating to complementary self-assessments in the section "Amount to be paid or refunded" on page 14 bis of form 200.

Remember:

Boxes [01578] to [01585] shall be completed only when a complementary self-assessment is submitted.In order to complete these boxes, entities must have previously ticked the complementary self-assessment box on page 1 of form 200, indicating the number of the receipt from the previous return.

When the entity submitting the complementary self-assessment, pays taxes exclusively to the State Administration, must include in the section "Amount to be paid or refunded" on page 14 bis of form 200, the result of the self-assessment previously submitted in the following way:

  • If the original self-settlement had been paid, this amount will be entered in the box [01578] "Complementary:Results to be paid from previous self-assessments corresponding to tax period 2021 (State)" with the amount to be paid resulting from this self-assessment.

  • If the original self-assessment had resulted in a refund, in the box [01584] "Complementary:Refunds agreed from previous self-assessments corresponding to the tax period 2021 (State)" only the amount whose refund has been made by the Administration shall be entered.If the refund has not been agreed or made by the tax administration, zero should be entered in the box corresponding to that administration.

  • Finally, in the box [00621] "Amount to be paid in or refunded (State)" the total amount resulting from the following operation should be entered:

[00621] = [01586] - [01578] + [01584]

If the entity submitting the complementary self-assessment is taxed by one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, the boxes [01583] "Complementary:Resultados a ingresar procedentes de autoliquidas anteriores correspondientes al período impositivo 2021 (D. Forales/Navarra)", [01585] "Complementary:Refunds agreed from previous self-assessments corresponding to the 2021 tax period (D. Forales/Navarra)" and [00622] "Amount to be paid or refunded (D. Forales/Navarra)" must be completed in the same way using the table for determining the amount to be paid or refunded to each of the provincial administrations on page 26 of form 200.

Important:

Self-assessments complementary are those whose purpose is to complete or modify those previously filed, and may be filed when they result in a higher amount to be paid than the previous self-assessment or an amount to be refunded that is lower than the amount previously self-assessed.

If, on the other hand, the taxpayer considers that the previous self-assessment has harmed his legitimate interests in any way, he may request the tax administration to rectify the self-assessment .These requests may be made provided that the Tax Administration has not made a definitive 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 17 December, General Taxation, of the Tax Administration's right to determine the tax debt by means of the settlement or the right to request the corresponding refund, elapsed.In such cases, no supplementary self-assessments shall be submitted.