8.12.1.2. How to complete the 2017 supplementary declaration
The new (complementary) declaration will include all the data that must be declared, incorporating, together with those correctly reflected in the original declaration, those that have been newly included or modified.
Once the differential rate resulting from the new liquidation has been determined, the amount entered in the original declaration will be subtracted from it, if it was positive, or the refund received will be added, if it was a refund; The result obtained is the amount that must be paid as a result of the supplementary declaration.
The calculations made by the program will be recorded in section "O" on page 18 of the declaration and in the income document (form 100).
COMPLETION
If the calculated supplementary declaration results in a refund amount lower than that requested in the previous declaration and this refund has not been agreed by the tax agency, check only box 107, and do not check any of the following boxes, even if you are in any of the situations that may indicate.
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You must mark with an "X" the box or boxes that correspond to the supplementary declaration in question:
Box 108 If you have received arrears of employment income after filing the previous declaration for the 2017 fiscal year.
Box 109 You must check this box if you have received amounts for the floor clause, when, in the same fiscal year 2017, you have recorded them as a deductible expense of real estate capital gains, or economic activity.
Box 110 when you must file a supplementary tax return for the 2017 fiscal year due to having lost your status as a taxpayer due to a change of residence abroad, except for taxpayers who are in the following case in box 111.
Box 111 In the event that a change of residence to another state of the European Union occurs, and it is decided to impute the pending income as it is obtained.Box 112 Supplementary declaration for change of residence abroad, generating capital gains.
Box 113 Supplementary declaration for the loss of resident status, in the 2017 financial year, of the partner to whom the special regime for the exchange of securities or mergers and excisions provided for in the Corporate Income Tax Law has been applied.Box 114 Supplementary if there has been a change of residence to another Autonomous Community and it has no effects
Box 115 When, in fiscal year 2017, an early disposition of consolidated rights of social security systems has been made.
Box 116 When the owner of the protected assets of persons with disabilities has disposed of assets or rights from contributions made in the 2017 financial year.
Box 117 When the conditions necessary to apply the exemption for reinvestment in habitual residence and newly or recently created entities, declared in the 2017 financial year, have not been met.
Box 118 When the conditions assumed in the application of the exemption for reinvestment in life annuities have not been met, or when the economic rights derived from those life annuities have been fully or partially anticipated.
Box 119 When the deadline for maintaining the shares delivered to the workers has not been met for at least three years.
Box 120 When compensation for dismissal or termination was declared exempt in the 2017 financial year, and said exemption is subsequently lost.
Box 121 when homogeneous assets, securities or shares are acquired that imply the computation of the capital loss initially recorded in the 2017 financial year declaration.
Box 122 You must check this box when the reason for the supplementary declaration is different from those reflected in boxes 108 to 121.
Result of the previous self-assessments corresponding to 2017:
The amount to be paid from the previous declaration must also be entered in the appropriate box, or if the original declaration resulted in a refund (except when box 107 was marked), the amount of the refund provided that it has already been made by the Tax Administration.