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V1728-14 3 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · modelo 111

Supplementary Form 111 tax return required if withholdings were omitted and the amount paid is less than due

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.

The question raised

How should the taxpayer proceed to rectify said error.

The DGT's ruling

When the omission of data in Form 111 has resulted in a payment lower than what would have legally corresponded, the taxpayer must submit the corresponding supplementary self-assessment in accordance with Article 122 of the General Tax Law. Form 111 includes a specific section to indicate that it is a supplementary self-assessment, and the receipt number of the previous one must be recorded.

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