Doctrine by topic · DGT Observatory

Supplementary Tax Return: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 24 rulings · 2014–2026

Current position

The application of the reduction under Article 18.2 of Law 35/2006 on Personal Income Tax (IRPF) is optional. The taxpayer may file supplementary tax returns for previous years to remove unduly applied reductions and thus meet the requirements for application in the current year. However, once the option has been exercised in the current year, it is not possible to rectify said choice outside the statutory filing period for that year.

The DGT's position remains stable regarding the possibility of using a supplementary tax return to correct the application of tax reductions. The most recent rulings (V1262-22, V0657-24, and V0922-26) confirm that the optional nature of the reduction allows for the rectification of previous years to enable its application in the present, provided that the right has not expired.

Analysis based on 22 of 24 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V3184-23 11 Dec 2023

Energy efficiency tax deduction can be applied in 2023 for works carried out in 2022 and 2023 (requires 2022 tax amendment)

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticavivienda unifamiliarcertificado de eficiencia energéticaconsumo de energía primaria no renovabledeclaración complementaria LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 122
Affects CompanyExpat · Non-residentIndividual
V0872-22 22 Apr 2022

Substitute tax returns filed after the deadline are considered late

SG de Tributos
declaración sustitutivadeclaración complementariapresentación extemporáneaobligación tributariaperiodo impositivo LGT — Ley 58/2003 General Tributaria art. 98.3LGT — Ley 58/2003 General Tributaria art. 119
Affects CompanyExpat · Non-residentIndividual
V2606-21 27 Oct 2021

Geographical mobility expense increase not applicable if unemployed status is lost

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficagasto deduciblesituación de desempleodeclaración complementariarendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 19.2RIRPF — RD 439/2007, Reglamento del IRPF art. 11
Affects CompanyExpat · Non-residentIndividual
V1176-15 16 Apr 2015

Services must be included in annual third-party operations declaration unless excluded by specific declarations

SG de Tributos
declaración anual de operaciones con terceras personasdeclaración complementariadeclaración sustitutivaobligación de informarprestación de servicios RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 32
Affects CompanyExpat · Non-residentIndividual
V1930-14 16 Jul 2014

Reduction for irregular income not applicable to grant received by a lawyer

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasperíodo de generaciónrendimientos notoriamente irregularesreducción del 40%declaración complementaria LIRPF — Ley 35/2006 del IRPF art. 32.1Reglamento del Impuesto
Affects CompanyExpat · Non-residentIndividual

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