8.12.1.2.2. Supplementary declarations including late payment interest
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Total or partial loss of the right to exemption for reinvestment in habitual residence (art. 41 Rgl.)
When the right to the exemption for reinvestment of capital gains derived from the transfer of the habitual residence has been lost, totally or partially, as a result of said reinvestment not having been finally carried out within the established period, or due to the non-compliance with any other of the conditions that determine the right to the aforementioned tax benefit.
In such case, the taxpayer will allocate the non-exempt portion of the profit to the year in which it was obtained, by filing a supplementary self-assessment, including late payment interest, which will be submitted within the period between the date on which the breach occurs and the end of the regulatory declaration period corresponding to the tax period in which said breach occurs.
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Loss of exemption from certain benefits in kind (art. 43 Rgl.)
When the active employees of companies have lost the right not to consider as remuneration in kind the receipt of shares or interests in the company for which they work, or in another company in the group, under the terms and conditions established in article 43 of the Personal Income Tax Regulations, as a result of failure to comply with the period for maintaining said shares or interests provided for in the aforementioned article.
Failure to comply with this deadline will result in the obligation to submit a supplementary self-assessment, with the corresponding late payment interest, within the period between the date on which the requirement is not met and the end of the regulatory declaration period corresponding to the tax period in which said failure occurs.
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Provision of consolidated rights of social security systems (art.58.8 Law)
In cases of total or partial disposal of consolidated rights as well as economic rights derived from the different social security systems provided for in art. 58 of the Law in cases other than those provided for the disposal of consolidated rights of Pension Plans, the taxpayer must replace the reductions in the tax base improperly made, by making additional self-assessments, including late payment interest.
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Loss of exemption due to dismissal or termination ( arts. 1 and 73 Rgl.)
When the employee loses the exemption from severance pay or termination of employment if, within three years following the dismissal or termination, the employee returns to provide services to the same company or to another company linked to the former, he or she must submit a supplementary self-assessment, including late payment interest, within the period between the date on which he or she returns to provide services and the end of the regulatory declaration period corresponding to the tax period in which said circumstance occurs.
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Repurchase of assets that have caused losses computed in declaration (art. 33.5, letters e) and g) Law; art. 73.2 Rgl.)
When the taxpayer acquires the assets or the homogeneous securities or shares after the end of the regulatory declaration period for the tax period in which the capital loss resulting from the transfer was calculated, he or she must submit a supplementary self-assessment, including late payment interest, within the period between the date on which the acquisition takes place and the end of the regulatory declaration period corresponding to the tax period in which said acquisition is made.
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Loss of the right to the reduction of the net income of economic activities for the maintenance or creation of employment (DA twenty-seventh Personal Income Tax Law).
When the requirement regarding the average workforce established in DA 27 of the LIRPF is not met, a supplementary self-assessment must be submitted, including late payment interest, within the period between the date on which the requirement is not met and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.