Supplementary statement


The supplementary income statement is an official document on tax matters that, as its name indicates, complements the common statement. This includes correcting errors, regularizing the lack of requested data or including required documents such as invoices.

Creating a companion type declaration necessarily assumes that it refers to a main declaration. Declaration to which it corrects, and that has been presented in the same period and fiscal year. In addition, only those data that did not appear in the original or that must be corrected are included in this second presentation.

When should I make the supplementary declaration?

These types of declarations are very common in taxes such as personal income tax or VAT. Especially on occasions when the resulting return or final payment does not match reality. So it is necessary to carry out a formal correction, required by the Administration.

This last point is especially important. Well, the presentation of a supplementary declaration will only be possible in those cases in which the public treasury is the affected one. Where the refund has been greater than due, or we have paid a lower amount of taxes than required. In the event that the error is foreign to the owner of the statement, the claim process is carried out through other channels. But, as we said, not through this type of document.

What is the supplementary declaration for?

The existence of this type of administrative tool facilitates the correction of frequent errors. Especially taking into account that many declarations are made by means of the so-called self-assessment (no tax professionals or technicians are used, but they are carried out personally).

Some requirements to file a supplementary declaration

A supplementary tax return must be submitted according to deadlines previously set by the State and which normally vary depending on the reasons why regularization is necessary.

It will also be necessary to indicate the reference number of the initial declaration for the Administration to identify the correction, as well as to specify if it is a declaration of this type or a substitute.

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