Despite what we may have declared at the time, in various circumstances it becomes necessary to modify it. One of them is the commission of a mistake which we noticed later. This is how self-assessments, declarations and communications arise complementary either substitutes and the procedures for rectification.
The choice and consequences of one or another type of solutions depends on the declaration type and whether the effects that arise from the modification that we propose are fadorable for us or for the Administration.
When is a substitute declaration or communication filed?
Your goal is completely replace the one made initially for a new one. Logically, they must refer to the same period and tax obligation as the declaration or communication it replaces.
Its main limitation is that this procedure can only be used in communications or statements, but not in self-assessments. To modify the latter we will have to resort to other mechanisms, such as complementary or corrective mechanisms.
Regarding the time of their presentation, they can be presented within or outside the deadline indicated for the presentation of the declaration or communication that it replaces, but always within the statute of limitations.
The declarations, communications and complementary self-assessments
Unlike substitutes, complementary ones do not replace the one previously presented. They can serve well for add something that we had not declared or for declare it differently.
In the case of complementary self-assessments, they can be presented when it results an amount to be paid greater than that of the previous self-assessment or an amount to be returned or compensated lower than that previously self-assessed. If the result is more favorable to us than the self-assessment initially, we will not be able to resort to the complementary self-assessment. We could then request a rectification.
How is a complementary self-assessment done?
First of all, we must start from a previously submitted self-assessment. When submitting the complementary self-assessment, it will include:
- All data from the initial self-assessment that will not be modified
- The data that is added
- The data that is modified
To calculate the fee, the calculation is made with the complementary self-assessment. The initial fee is subtracted from its result. If in the one we initially presented there was a return, which we will have to pay now it will be:
- If the complementary self-assessment results in payment, the sum of the refund that did not correspond to us plus that result of the complementary.
- If the complementary self-assessment results in a smaller amount being returned, the difference between the amount of both.
Deadline to submit a complementary self-assessment
It can be submitted before the end of the established period. If it is presented later, as long as we have not received a prior request from the Administration, we will not have to pay any penalty. However, we will have to pay a surcharge:
- 5% within three months following the end of the term
- 10% between three and six months
- 15% between six and twelve months
- 20% if presented beyond twelve months. From the day after twelve months, late payment interest will also have to be paid.
Declarations, communications and corrective self-assessments
The dynamics of a rectification It's completely different. It is used in cases in which we intend to obtain a quota more favorable to us than it initially resulted or in any other case in which we consider our legitimate interests to be harmed.
What we do is submit a request to the Administration. With the request, a procedure will be opened in which the Administration may examine the information we present, compare it with what is in its possession, and request additional information from us and even from third parties.
In principle, The Administration would have to respond to us within six months. Although it is obliged to respond, it is possible that the resolution will not arrive within that period. At that moment, we could understand that the request has been rejected (without prejudice to the fact that, later, the resolution arrives in which the Administration agrees with us).
From there or from an express resolution with which we do not agree, we can file appeals opportune. First we must file an economic-administrative claim (or, even before, if we want, an appeal for reconsideration) and, subsequently, we will be able to access judicial proceedings, through the contentious-administrative appeal.
It is relatively common for errors to be made in tax models and declarations. Therefore it is important to understand how we can react.
Fountain: SAGE
