The change came with Real Decreto 117/2024, which replaces the old dual system of complementaria plus rectification request with a single figure. Where the complementaria still applies, it is filed on the same form and for the same period you are correcting, stating what was already paid at the time; if it also arrives late and without any formal notice, the article 27 surcharge of the General Tax Law is added on top.
The typical mistake today is looking for the complementaria box on a form that no longer has it, or filing a brand new return from scratch as if the first one did not exist. Before correcting, check which route the form offers on the sede electrónica and keep the receipt number of the original return at hand.
It is linked to the autoliquidación rectificativa, the late filing surcharge and, if the tax agency moves first, the sanción tributaria. kontora keeps every return it prepares, so finding what you filed before correcting it is quick.
Guides that use this term
- How to fill in the modelo 303 box by box: a practical 2026 guide with a worked example
- How to file and pay modelo 210 from outside Spain
- Requerimiento from Hacienda (Spanish tax notice): what it is, how it arrives and how to reply on time
Related terms
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.