{"id":6484,"date":"2018-04-19T12:04:53","date_gmt":"2018-04-19T10:04:53","guid":{"rendered":"https:\/\/trabajaendireccionfinanciera.com\/?p=6484"},"modified":"2020-05-26T14:38:53","modified_gmt":"2020-05-26T12:38:53","slug":"fix-errors-in-tax-return-models","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-direccion-financiera\/solucionar-los-errores-los-modelos-impuestos-declaraciones\/","title":{"rendered":"How to solve errors in tax and declaration models"},"content":{"rendered":"

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\u00a0mistake\u00a0<\/strong>which we noticed later. This is how self-assessments, declarations and communications arise\u00a0complementary\u00a0<\/strong>either\u00a0substitutes\u00a0<\/strong>and the procedures for\u00a0rectification<\/strong>.<\/p>\n

The choice and consequences of one or another type of solutions depends on the\u00a0declaration type<\/strong>\u00a0and whether the effects that arise from the modification that we propose are fadorable for us or for the Administration.<\/strong><\/p>\n

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When is a substitute declaration or communication filed?<\/h2>\n

Your goal is\u00a0completely replace the one made initially<\/strong>\u00a0for a new one. Logically, they must refer to the same period and tax obligation as the declaration or communication it replaces.<\/p>\n

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.<\/p>\n

Regarding the time of their presentation, they can be presented\u00a0within or outside the deadline\u00a0<\/strong>indicated for the presentation of the declaration or communication that it replaces, but always\u00a0within the statute of limitations<\/strong>.<\/p>\n

The declarations, communications and complementary self-assessments<\/h2>\n

Unlike substitutes, complementary ones do not replace the one previously presented. They can serve well for\u00a0add something<\/strong>\u00a0that we had not declared or for\u00a0declare it differently<\/strong>.<\/p>\n

In the case of complementary self-assessments, they can be presented when it results\u00a0an 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<\/strong>. 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.<\/p>\n

How is a complementary self-assessment done?<\/h2>\n

First of all, we must start from\u00a0a previously submitted self-assessment<\/strong>. When submitting the complementary self-assessment, it will include:<\/p>\n