When a taxpayer makes the Income statement, they must attend to all possible aspects that are included in the draft. Otherwise, he may make mistakes that force him to modify that statement later, which is a cumbersome matter, especially in those situations in which the statement contains errors that harm the Treasury.
In these situations, the taxpayer will have to make a supplementary return, the one that occurs when the errors or omissions detected by said taxpayer after submitting the initial return “represent a higher income than that made in the initial return, or a lower return,” according to explains the Tax Agency on its website.
For these cases, there is box 107 of the Income draft, an important box for its purpose: to reflect the complementary declaration by the taxpayer and, ultimately, his intention to voluntarily regularize the error he has initially made in his statement.
The Tax Agency has provided a document in which it relates how to make a complementary declaration correctly and step by step to correctly settle the accounts with the Treasury regarding Personal Income Tax.
How to make a supplementary statement
To begin, the taxpayer must enter the IRPF section of the Tax Agency and then click on ‘2021 Income Campaign’. There, you must click on ‘All procedures’, on the screen where the option ‘Modification of a declaration already presented’ will appear.
The taxpayer must access the draft of the Income as he did to present the declaration. It has: with a digital certificate (), with Cl@ve PIN () and through the declaration of the previous year.
Within Renta WEB, the taxpayer must click on ‘Modify declaration’ when accessing the home screen. At that time, the system will give you several options, among which you must choose ‘Modify filed return’. The Treasury explains that the new declaration “should include all the information, both new or modified data, as well as those already correctly reflected in the original declaration.
At that time, you must fill in box 107 of the declaration, the one corresponding to the supplementary declaration. You must click on one of the two available options: in cases of lower returns that the Tax Agency has not yet transferred or in other cases. If it is the second case, Renta WEB will open a new screen in which you will have to indicate the corresponding cause and the initial result of the declaration, that is, the one you want to correct.
To modify the data necessary to file the return correctly, the taxpayer may use the arrow menu at the top of Renta WEB, the Sections menu in which all the sections of the draft are broken down or the box or concept search engine . Regardless of the aspect that you want to change, to modify the data you will have to click on the pencil button that appears to the right of the box that you want to modify.
When the taxpayer modifies a piece of information, they must verify that the amount in the box has been updated, and then they must go to the ‘Summary of declarations’ section to confirm that these changes have also been applied to the result of the declaration.
With the data changed, you can submit the return by clicking on ‘Submit a return’, where you must indicate the type of taxation, the type of income, the payment method (if it is ‘pay’) and finally click on ‘Accept’.
The Treasury explains that “the complementary declaration will mean an amount to be paid or an amount to be returned that is less than that requested, if it has not yet been returned by the Administration.”
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