+34 638 042 482      Email  
 
 
 
 

Town

 
 

Type

 
 
 
 
 
 
 
 
 
 

jueves, 09 de julio de 2020

 

 

           Complementary Self-Assessment


   01 What is a complementary self-assessment?


From our Real Estate Agency in Teulada, Marti Projects S.L. We want to make ourselves echo in the transmission of information, trying in this way to be able to help you to solve any doubt corresponding to this type of tax and its characteristics. We always advise you to go to your trusted manager for your particular case.

Complementary self-assessments are considered to be those that refer to the same tax obligation and period as others presented previously and which result in a higher amount to be paid or an amount to be returned or offset less than the amount resulting from the previous self-assessment, which will subsist in the unaffected part.

 

   0.1, 1 When can a complementary self-assessment be presented?


- A complementary self-assessment can only be submitted for:

- Request the return or compensation of a lesser amount

- Make an income for a higher amount

Therefore, if a taxpayer considers that a self-assessment has damaged his legitimate interests, he can only obtain compensation for the damage he has experienced by initiating a self-assessment rectification procedure.

 

   02 Legal regulation


Both article 122 of General Tax Law 58/2003, as well as article 118 of the General Regulations for the Application of Taxes, approved by RD 1065/2007, establish that self-assessments can only be complementary (they can never be substitute) That is to say, they always result in an amount favorable to the Administration, unlike what happens with the declarations (for example, informative declarations) that can have complementary or substitute character, since they do not have associated income or refund.

 

  0.2, 1 Characteristics of supplementary declarations


  0.2, 1.1 There must always be a previous self-assessment submitted to the one that complements it. The amount of the initial self-assessment will be deducted from the tax fee resulting from the complementary self-assessment.

  0.2, 1.2 If a complementary self-assessment is presented in relation to an obligation and period for which an improper return has already been obtained, in whole or in part, the amount unduly obtained plus the quota must be entered, which, if applicable , may result from complementary self-assessment.

  0.2, 1.3 In your presentation you will state that it is a complementary self-assessment, the tax obligation and the period to which they refer. All data, new or modified, and those included in the initial declaration must be reported.

 

   0.3 Deadlines for submission

 

They can be presented within the period established for their presentation or after it, provided that the right of the Administration to determine the tax debt has not been prescribed. In the latter case, they are considered extemporaneous and if there is an amount to be paid, the surcharges provided for in article 27 of the LGT will be applied, if there has not been a prior requirement for their presentation.

 

   0.4 Presentation of complementary self-assessments


The presentation of a complementary self-assessment is made when the error caused has been to the detriment of the Public Treasury. The situation must be regularized through the presentation of the corresponding model (the one originally presented) of the year in which the error took place by checking the "complementary" box.

From our Real Estate Agency in Moraira, Marti Projects S.L. We want to make ourselves echo in the transmission of information, trying in this way to be able to help you to solve any doubt corresponding to this type of tax and its characteristics. We always advise you to go to your trusted manager for your particular case.

 

   Articles related to different taxes

 

VAT and its characteristics

Personal Income Tax

Capital gains, registration, notary and other expenses

IBI Real Estate Tax

Transfer tax and stamp duty

Income Tax for Non-Residents

 
 
 

Town

 
 

Type