Making the annual income tax return is an obligation for all individuals residing in Spain. If this declaration is not made, the citizen may have problems with the Spanish justice. Likewise, errors can be included in its presentation that thanks to the complementary declaration the taxpayer can correct. Today we will explain all the details about this type of declaration and in which cases it can be presented.

There are certain cases in which people are not required by law to make the annual declaration to the Ministry of Finance. These cases are:

  • Any person whose annual earnings from their work are less than 22,000 euros per year.
  • Individuals who exclusively entered money for the return on real estate capital and / or their capital gains, aslong as it does not exceed 1,600 euros.

During the period that the Government gives to citizens to make the Income Tax return, it may happen that the natural person forgets to attach or omit certain types of relevant information. Another common case is that of people who have outstanding collections that cannot be submitted on time.

The Public Prosecutor’s Office implemented the possibility of submitting a supplementary declaration to correct possible errors that may appear,there is even the specific option of submitting a complementary VAT return.

What is the supplementary declaration?

The supplementary declaration is also known as the substitute declaration. It is a mechanism that the Ministry of Finance grants to taxpayers so that they can regularize their situation with the Treasury as soon as possible.

This mechanism is really useful for small entrepreneurs and freelancers, especially in times of crisis when you have pending collections.

The period to file the complementary income tax return is before the end of the period set by the Public Treasury.

Steps to make the supplementary declaration

It is very simple to make the declaration of the complementary income. The steps are as follows:

  1. The first and most important thing is to have downloaded the document that accredits the income statement to be modified. It is essential to deliver a copy of the income tax return with the substitute return.
  2. The supplementary declaration must go with the same data as the original declaration. In the declaration there is a section entitled “Supplementary declaration” in which the box or boxes specifying the reason or reasons for the submission of the substitute declaration must be marked with an “X”.
  3. Once the reason for the supplementary declaration has been clarified, the new income must be included so that it can be recorded in the minutes. Next, the “Result to be entered” section of the previous declaration will be completed.
  4. Box 615 shows the result of the supplementary income tax return. Before making the deposit it is convenient to make a last check to make sure that the data is correct.
  5. The last step to finalize this procedure with the Ministry of Finance is to make the income, which will be the final result of the income statement.

It is important to know that supplementary declarations cannot be domiciled.


Where to file the complementary income tax return?

During the last decade, the Public Administration made a large investment to streamline bureaucratic procedures. This investment consists of the use of new technologies so that the citizen has the possibility of carrying out certain types of procedures from their own home.

From the website of the Ministry of Finance you can make the complementary declaration of the income. The page is very intuitive and secure. In case you do not know what steps you have to follow, there is a number of help to the citizen, with a very effective service of attention.

In the buildings of officials of the Ministry of Finance, the supplementary declaration can also be made. Here an official will check if the data is correct. In the buildings of the Treasury there are usually large queues, hence it will begin to be possible to do this procedure through the Internet.

It has the team of tax advisors of Ayce Laborytax

In the event that the refund exceeds 3000 euros,it may take more than a month or a month and a half to refund the amount to be returned.

In this situation, it is likely that the Treasury technicians will carry out different checks of the data that the taxpayer has submitted.

The data that are usually checked more assiduously are changes related to marital status,such as the separation of assets or documents that certify that the deductions requested are true.

Among these deductions can be found the inclusion of a certificate of disability or the payment of a rent or mortgage with the right to deduction in the income statement.

Filing the return

The best recommendation that can be made to a person who must make the complementary declaration of the Income and who does not have a clear idea of this procedure is to go to a tax consultancy.

In a tax consultancy, professionals provide help to anyone who does not know how to make the complementary income statement.

It is very important to correctly deliver the substitute income statement,since this is a procedure that is carried out as long as the Treasury believes that it should receive more money from the taxes of a natural person.

Submitting a supplementary declaration with the information made public by the Ministry of Finance should not be a very complicated task.

However, the simplest processes can become entangled for a variety of reasons. Even so, being up to date with the Treasury is very important to not receive a tax penalty.