Complementary self-assessment

The complementary self-assessment box on page 1 of form 200 will be marked with an "X" when for the same tax period, another or other declarations for this tax had been previously submitted and the new declaration is intended to enter the difference between the result of the previous declaration and that of the new or complementary one, or reflect an amount to be returned lower than the previously self-assessed one. Therefore, the complementary self-assessment will have to include all the data requested in the model, 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, if applicable.

When the taxpayer checks the complementary self-assessment box, they must then record the receipt number of the previous self-assessment to which it is complementary, and which appears on the deposit or refund document. this last.

Additionally, you must enter in the section « Liquid to be deposited 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 being entered, must complete the boxes [01578] and [01583] «Complementary: Result to be entered from previous self-assessments corresponding to the 2022 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 being returned , in boxes [01584] and [01585] «Complementary: Agreed refunds from previous self-assessments corresponding to the tax period 2022 » on page 14 bis of form 200, only the amount whose refund had been made by the Administration will be recorded. In the event that the refund has not been agreed upon or made by the Administration, must enter zero in the box corresponding to that Administration.