2.3. Supplementary or replacement tax return

Only the "Complementary Tax Return" box (within the Informative Platform in the tab containing the declarant's data) will be marked with an "X" when the filing of the tax return is intended to include payments that, since they should have been included in another return for the same financial year previously filed, were completely omitted from it. Only the omitted perceptions that motivate its presentation will be included in the supplementary declaration.

The "Substitute declaration" box will be marked with an "X" when the purpose of submitting the declaration is to completely cancel and replace a previous declaration in which inaccurate or erroneous data had been included.

In the case of replacement tax returns, the 13-digit identification number corresponding to the previous tax return is also to be stated in this section.