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V0757-14 ·19 March 2014 ·consulta-vinculante Medium impact
Tax

It is not possible to submit a supplementary tax return with a zero balance using Form 696

A query was raised regarding how to file a supplementary tax return with a zero balance using Form 696 when a procedural error has occurred but the fee amount remains correct. The Directorate General for Taxes (DGT) responded that supplementary tax returns must involve a payment and that Form 696 does not allow for a zero balance.

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2014-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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