Amount to be paid or refunded (boxes 00621 and 00622)
Once the result of the self-assessment has been obtained (boxes [01586] and [01587]), it will be transferred to boxes [00621] and [00622] "Liquid to be entered or returned" in the section "Liquid to be entered or returned" on page 14 bis of form 200.
If the entity submits a supplementary self-assessment of another previous self-assessment corresponding to the same tax period, it must complete boxes [01578] to [01585] relating to supplementary self-assessments in the section "Liquid to be paid or returned" on page 14 bis of form 200.
Remember:
Boxes [01578] to [01585] must be completed only when a supplementary self-assessment is submitted. To complete these boxes, entities must have previously marked the supplementary self-assessment box on page 1 of form 200, indicating the supporting document number of the previous self-assessment.
When the entity submitting the supplementary self-assessment, pays taxes exclusively to the State Administration, must include in the section "Liquid to be paid or returned" on page 14 bis of form 200, the result of the previously submitted self-assessment in the following manner:
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If the original self-assessment had resulted in a payment, said amount will be recorded in box [01578] "Supplementary: Results to be entered from previous self-assessments corresponding to the 2023 tax period (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 a refund , in box [01584] «Supplementary: Agreed refunds from previous self-assessments corresponding to the 2023 tax period (State) » only the amount whose refund was made by the Administration will be recorded. In the event that the refund not been agreed or made by the tax administration, zero ( ) must be entered in the box corresponding to that administration.
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Finally, in box [00621] "Liquid to be entered or returned (State)" you must record the total amount resulting from the following operation:
[00621] = [01586] - [01578] + [01584]
If the entity that submits the supplementary self-assessment pays taxes to one or several Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, boxes [01583] «Supplementary: Results to be entered from previous self-assessments corresponding to the 2023 tax period (D. Forales/Navarra)», [01585] «Supplementary: Refunds agreed from previous self-assessments corresponding to the 2023 tax period (D. Forales/Navarra)» and [00622] «Liquid to be entered or returned (D. Forales/Navarra)» must be completed in the same way using the table determining the liquid to be entered or returned to each of the Foral Administrations on page 26 of form 200.
Note:
Supplementary self-assessments are those that have the purpose of completing or modifying those previously submitted, and may be submitted when they result in an amount to be paid that is higher than that of the previous self-assessment or an amount to be returned that is lower than that previously self-assessed.
If, on the other hand, the taxpayer considers that the previous self-assessment has in any way harmed his legitimate interests, he may request the tax authorities to rectify said self-assessment . These applications may be made provided that the tax authority has not made a final or provisional settlement for the same reason and the four-year limitation period referred to in article 66 of Law 58/2003, of December 17, General Tax Law, regarding the right of the tax authority to determine the tax debt through settlement or the right to request the corresponding refund, has not elapsed. In these cases, the submission of additional self-assessments will not be applicable.