Both companies and citizens must comply with our legal and tax obligations. The substitute, complementary and rectifying tax returns will help you to correct any error before the Tax Authorities, we explain each one, when and how to file them.

Self-assessments

A self-assessment is a mandatory tax declaration and calculation of the amount to be paid. Basically, it is a process where the company or person communicates to the Tax Administration information about the settlement data, and at the same time, it is in charge of qualifying and quantifying the amount to be paid, refunded or compensated.

Rectification of self-assessments

Depending on the case, the rectification of the liquidations will have a different name and the declaration procedure will also change.

If in this rectification the right to be refunded the excess income is made known, the Administration will proceed to such refund. If after 6 months this payment has not been made, the taxpayer has the right to be paid interest for delay on the amounts to be refunded even without requesting it.

This period of 6 months that the Administration has to make the refund will begin to run from the expiration of the deadline for filing the self-assessment or, if the claim is filed after the deadline has expired, from the date on which the taxpayer files the rectification request.

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Now let’s look at the rectification models:

Supplementary declaration

The complementary tax return is filed to correct a tax return already filed and where a mistake has been made or some information has been missing and the result is a higher amount to be paid or a lower amount to be refunded.

If the Treasury is the injured party, it must file this return and correct the error, paying or refunding the money that has been returned to it.

Self-assessment returns, such as form 303 (quarterly VAT) or form 190 (quarterly personal income tax), for example, can only be complementary, but cannot be replaced with new returns as would be the case with a substitute return.

Substitute statement

This statement is presented when we have made so many mistakes that it is more profitable to redo the whole statement and replace, totally or almost totally, the first statement we initially made.

Substitute returns are purely informative in nature with the intention of annulling the previous return, i.e. they are not associated with any self-assessment. Being only applicable to the declarations of the model 347 of operations with third parties or the model 390 which is the annual VAT summary.

Corrective Statement

When the error made has affected the legitimate interests of the taxpayer, the taxpayer should not file a return but a letter to the Treasury, indicating that the error made in the self-assessment submitted harms the taxpayer’s own interests.

This document may be submitted online or at the registry section of the nearest tax office.

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When are the returns filed?

Any of the returns must always be filed within the voluntary period, otherwise a surcharge will be applied to the amount to be paid. If any of the three returns are filed, they must be filed within the deadline of the same tax form to be corrected, although, depending on the reason for the correction, special deadlines may be established.

After this time, the Treasury will apply a surcharge (specified in article 27 of the LGT) without penalty, but which you will have to pay because it may increase proportionally over time. If necessary, you can request a deferral of the payment until you have the full amount because it is not allowed to be paid in installments.

What is required to file the returns?

The only requirement necessary to file the substitute, complementary or rectifying tax return is the justification number of the initial tax return already filed.

This voucher number is the one that we will write at the end of the whole form so that the Tax Authorities know which return we are referring to when we say that we want to correct, replace or rectify it.

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Filing the return when there is a loss of tax benefit entitlements

If the application of an exemption, deduction or other tax incentive is lost due to noncompliance with the necessary requirements, the return corresponding to the period of noncompliance must include the quota or amount derived from the tax benefit applied plus interest for late payment.

If you need help to present your rectification of the liquidations, whether it is a substitute, complementary or rectifying declaration, you can contact one of our advisors through tasconsultoria@tas-sl.es or by calling +34 93 737 75 25, and they will accompany you throughout the whole process. TAS Consulting becomes your trusted partner.