Amend informative tax returns

Once a return has been filed by means of a web form, the "consolidated" return will be subsequently acted upon, making the addition, modification or deletion of records directly, without the need to explicitly indicate the will to supplement or replace a previous return.

Therefore, once a return has been filed, if an authorised filer subsequently accesses the form, the "consolidated" return will be displayed on the form with the updated information filed, on which he/she can proceed to make the necessary changes (add records, modify records or delete records). The corresponding information contains the date of the last update of each record in the declaration.

Declaration modifications using file TGVI online

The system established by using the TGVI online (the one for the TGVI online form is different) is as follows:

ORIGINAL STATEMENT.

There can only be one original statement. The rest would be complementary or substitutive.

SUBSEQUENT MODIFICATIONS.

We must differentiate:

Add records : A "C" will be entered if the purpose of filing this declaration is to include income that should have appeared in another declaration for the same year previously filed, but was completely omitted therein.

For this reason, several supplementary declarations may be submitted.

In the process of uploading and validating the file through TGVI online, the records rejected as erroneous must be submitted as a supplementary (i.e. it is not required to be a new original), and must necessarily include the Proof Number of the declaration it supplements.

Modify records : The submission of a declaration that aims to modify the content of data declared in another declaration for the same fiscal year submitted previously will be carried out by submitting a substitute declaration for the declaration that contains the records to be modified.

Substitute declaration : An "S" will be entered if the purpose of the presentation is to completely cancel and replace a previous declaration for the same fiscal year. A replacement return can only override one previous return.

Prior to the presentation of the substitute return, it is essential that the taxpayer cancels the tax return it replaces. The Receipt Number of the return being replacing has to be filled in, which has to exist and has to be removed by substitution (or replaced).

As many substitutive returns may be filed as the taxpayer considers, provided that the substituted ones are successively withdrawn.