Completion

1. The new (complementary) declaration will contain all the data that must be declared; To do so, you must incorporate any data that you have not entered, modify any incorrect data, and maintain the correct data entered in the original declaration.

   If the supplementary return is for a joint declaration you must modify the data in each of the individual declarations and complete the "Supplementary declaration" section in the joint declaration as set out below.

2. Additionally, you will have to complete the "Supplementary declaration" section.

   If the 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, only box 107 will be checked.

   Otherwise, you will check the box "Supplementary declaration for reasons other than those in the previous box" indicating the box or boxes that correspond to the type of supplementary declaration you are going to submit:

   • Box 108. If you have received arrears of employment income after filing the previous declaration for this year (article 14.2.b) of the Tax Law).

   • Box 109. If you have received amounts for the floor clause, when, in this year, you have recorded them as a deductible expense of real estate capital gains, or economic activity (DA) 45 of the Tax Law). 

   • Box 110. When you must file a supplementary declaration for this year due to having lost the status of taxpayer due to a change of residence abroad, except for taxpayers who are in the case of box 111 (first paragraph of article 14.3 of the Tax Law).

   • Box 111. In the event of a change of residence to another state of the European Union, and it is decided to impute the pending income as it is obtained (second paragraph of article 14.3 of the Tax Law).

   • Box 112. Supplementary declaration for change of residence when the circumstances provided for in article 95 bis.2 of the Tax Law occur.

   • Box 113. Supplementary declaration for the loss of resident status of the partner to whom the special regime for the exchange of securities or the special regime for mergers and demergers provided for in Chapter VII of the Corporate Tax Law has been applied and the partner has transferred his residence to a Member State of the European Union or the European Economic Area (articles 80.4 or 81.3 of the Corporate Tax Law).

   • Box 114. Additional if there has been a change of residence to another Autonomous Community and the change has no effect (article 72.2 of the Tax Law).

   • Box 115. When, in this fiscal year, an early disposition of consolidated rights of social security systems has been made (article 50 of the Tax Regulations).

   • Box 116. When the owner of the protected assets of persons with disabilities has disposed of contributed assets or rights in advance (article 54.5 of the Tax Law).

   • Box 117. When the conditions necessary to apply the exemption for reinvestment in habitual residence and newly or recently created entities, declared in this fiscal year, have not been met (article 41.5 of the Tax Regulations).

   • 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 (article 42.5 of the Tax Regulations).

   • Box 119. When the term for maintaining the shares delivered to the workers has not been met by at least three years (article 43.2 of the Tax Regulations).

   • Box 120. When you declared a severance or termination compensation exempt in this fiscal year, and subsequently the exemption is lost (article 73.1 of the Tax Regulations).

   • Box 121. When homogeneous assets, securities or shares are acquired that prevent the capital loss initially recorded in the declaration for this fiscal year from being computed (article 73.2 of the Tax Regulations).

   • Box 122. When the reason for the supplementary declaration is different from those reflected in boxes 108 to 121.

3. Result of the previous self-assessments corresponding to this year:

   In addition, the amount to be paid from the previous declaration must be entered in the appropriate box, or if the original declaration resulted in a refund (except when box 107 was checked), the amount of the refund provided that it has already been made by the Tax Administration.

   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 thus obtained is the amount that must be paid as a result of the supplementary declaration.

   The calculations are performed by the program.

   By clicking on the icon "More info" a window will open in which the result of the supplementary declaration will be displayed.