Amount to be paid or refunded (boxes 00621 and 00622)
Once the result of the self-assessment is obtained (boxes [01586] and [01587]), it will be transferred to the boxes [00621] and [00622] "Liquid to be entered or returned" in the "Liquid to be entered or returned" section of the page 14 bis of model 200.
In the event that the entity presents a complementary self-assessment of another previous self-assessment corresponding to the same tax period, it must complete the boxes [01578] to [01585] relating to the complementary self-assessments of the section « “Liquid to enter or return” on page 14 bis of model 200.
Remember:
Boxes [01578] to [01585] will be completed exclusively when a complementary self-assessment is submitted. To complete these boxes, entities must have previously checked the complementary self-assessment box on page 1 of form 200, stating the receipt number of the previous self-assessment.
When the entity that presents the complementary self-assessment, pays taxes exclusively to the State Administration, must collect in the section "Liquid to be deposited or returned" on page 14 bis of form 200, the result of the self-assessment previously presented as follows:
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If the original self-assessment had resulted in payment, said amount will be entered in box [01578] «Complementary: Results to be entered from previous self-assessments corresponding to the tax period 2022 (State)» with the amount to be entered that resulted in said self-assessment.
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If the original self-assessment had resulted in returning , in box [01584] «Complementary: Agreed refunds from previous self-assessments corresponding to the tax period 2022 (State)» only the amount whose refund had been made by the Administration will be recorded. In the event that the refund has not been agreed or made by the tax Administration , zero (0) must be entered in the box corresponding to that Administration.
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Finally, in box [00621] “Liquid to be entered or returned (Status)” the total amount resulting from the following must be recorded operation:
[00621] = [01586] - [01578] + [01584]
If the entity that presents the complementary self-assessment pays taxes before one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, the boxes [01583] «Complementary: Results to be entered from previous self-assessments corresponding to the tax period 2022 (D. Forales/Navarra)», [01585] «Complementary: Agreed refunds from previous self-assessments corresponding to the tax period 2022 (D. Forales/Navarra)" and [00622] "Liquid to be entered or returned (D. Forales/Navarra)» must be completed in the same way through the table determining the liquid to be entered or returned to each of the Foral Administrations on page 26 of form 200.
Note:
Complementary self-assessments are those whose purpose is to complete or modify those previously presented, and may be present when they result in an amount to be deposited greater than that of the previous self-assessment or an amount to be returned lower than that previously self-assessed.
If, on the contrary, the taxpayer considers that the previous self-assessment has harmed his legitimate interests in any way, he may request rectification of said self-assessment from the Tax Administration. 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, of the right of the Tax Administration to determine the tax debt through liquidation or the right to request the corresponding refund. In these cases, the presentation of complementary self-assessments will not proceed.