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An entity requested guidance on how to rectify the omission of withholdings made when filing Form 111 for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that, where the amount paid is less than the amount due, a supplementary tax return must be filed.
Cuestión planteada Cómo debe proceder para subsanar dicho error.
Cuando la omisión de datos en el modelo 111 haya motivado la realización de un ingreso inferior al que legalmente hubiera correspondido, el obligado tributario deberá presentar la correspondiente autoliquidación complementaria según el artículo 122 de la Ley General Tributaria. El modelo 111 incluye un apartado específico para indicar que se trata de una autoliquidación complementaria, debiendo consignar el número de justificante de la anterior.
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