A substitute or substitute declaration is an official tax document that is necessary to present when a tax declaration is erroneous or incomplete and must be replaced completely in the same fiscal year and period.
The meaning of the existence of this fiscal mechanism is that there are times when filing errors are so abundant that a complementary one is not enough , being absolutely necessary to correct errors in the face of the tax agency.
As with the complementary ones, it is necessary to indicate the reference number of the original declaration so that the State can know which document replaces and affects this correction. In the same way, it is important to take into account that this type of cancellation is only made when the principal affected by the error of the first declaration is the Tax Agency (either it is necessary to make a larger payment or the resulting refund is greater than due) .
For its presentation there are terms previously determined by the public treasury and depending on the reason for correcting the declaration. In those occasions in which they appear out of date, the State establishes a surcharge on the payment or final return.
This administrative tool allows the correction of errors or incomplete information covering a greater amount of data than the complementary one, which is quite common because most tax returns are made through self-assessment. This means that they are made by unqualified taxpayers and that they can make mistakes frequently.