Correcting Modelo 100 tax return after submission

[Superplonk]

My UK bank managed to overstate the interest I earned in 2013. I discovered this days after submitting my Spanish tax return. I now have the corrected figures which would result in me paying about 200 euros less tax and I'm not sure how to fill out a new declaration. I think I need to tick box 120 " si la declaración es complementaria a otra..."
Any ideas?

[El Cid]

I think you tick box 123. Box 120 is for situations that are not covered in the previous options. It looks to me that your case is covered by box 123.

The guidance says:-

Casilla 123. Se marcará con una "X" la casilla 123 cuando se trate de declaraciones complementarias en las que concurran las siguientes circunstancias:
a) Que el resultado de la declaración originaria haya sido una cantidad a devolver.
b) Que el resultado de la declaración complementaria consignado en la casilla 530 de la misma sea una cantidad a devolver inferior a la resultante de la declaración originaria.

Paragraph b applies when you are making changes which result in a lower figure for total tax due. The total tax is in box 530.

Sid

[Superplonk]

...lower figure for tax refund surely? I'm not sure about this, but my half-understood research elsewhere suggests that you can only use PADRE if the new declaration gives you a bigger bill. If, as in my case, the opposite is true I think I have to write a letter. I'm hoping I'm wrong.

[El Cid]

It specifically says that if the resultant tax figure is lower you tick this box. If it is lower you would get a refund if you had already paid the previous amount.


You can read the PADRE guide here

http://www.agenciatributaria.es/static_ ... _es_es.pdf

Sid

[Superplonk]

cantidad a devolver inferior a la resultante de la declaración originaria = smaller refund than on the original declaration

"cantidad a ingresar" would be a smaller tax payment

In my case, the original return had me paying 120 euros and the (still imaginary) new one would give me an 80 euro refund.

[El Cid]

Yes, I would expect it to.

What exactly is your problem then - the guidance seems pretty clear.

Sid

[Superplonk]

The problem is that I can't find questions on PADRE for people who have overpaid in error - only for people who have underpaid. I am trying to find out if I can resubmit (and which boxes to tick) or whether the rules require me to follow a different procedure eg. writing a letter.

[El Cid]

I think you are confusing the meaning of the verb "devolver". It does mean to return, which you are translating as a refund but in the context of the PADRE program it refers to the program "returning" an inferior figure in Box 530 - ie a lower figure, hence a tax rebate.

Sid

[Superplonk]

I'm pretty sure I've got it right and it does mean a refund. The help notes and other useful sites (Rankia is a good one) definitely distinguish between errors in your favour and errors in theirs, thus the importance of translating that word correctly. I'll check with the natives in the household when they are available. Thanks.

[El Cid]

Fine. I have given you all the help I think I can.

If you are not happy with my interpretation, please feel free to get another opinion.

There's not much more that I can add.

Sid