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V0409-21 25 February 2021 · SG de Tributos Criterion in force
IS · pago fraccionado

Origin of supplementary self-assessments to correct Corporate Tax instalment payments

The query examines whether it is possible to correct a Corporate Tax instalment payment after having filed a supplementary self-assessment for the previous financial year. The DGT confirms that this is possible, as supplementary self-assessments may be filed to amend previous ones.

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