Supplementary IRPF tax return (supplementary modelo 100)
Supplementary IRPF tax return (supplementary modelo 100) is filed with Agencia Estatal de Administración Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €180. Official tasa (government fee): Additional IRPF due plus the surcharge under LGT art. 27
A supplementary IRPF (personal income tax) return, for when income comes to light that was not declared or was under-declared. Legal framework: LGT 58/2003 art. 122 plus RD 1065/2007 RGAGI art. 119 plus Ley 35/2006 LIRPF plus LGT arts. 27 and 28 (surcharges) plus Ley 39/2015. 10 typical scenarios, a calculation of the additional tax due plus the surcharge under LGT art. 27 (1 % plus 1 % per month up to 12 months; 15 % plus interest beyond 12 months), and a warning to use a rectification instead if the difference is in your favour.
Practical guide: The Spanish tax return (IRPF, modelo 100). Requirements, deadlines and the steps, explained.
- What we charge you
- €180
- Managora's fee
- €180.00 (21% VAT incl.)
- Tasa (official government fee)
- Additional IRPF due plus the surcharge under LGT art. 27
- Processing time
- Filed voluntarily, before the AEAT (Spanish Tax Agency) issues its first formal request.
- Where it is filed
- Agencia Estatal de Administración Tributaria ↗
- What you receive
- Application
Cost breakdown: Our fee €180.00 (21% VAT incl.), no tasa (official fee). On top of that, the additional IRPF that results, plus the surcharge under LGT art. 27 (1 % plus 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest), which varies..
Supplementary IRPF tax return (supplementary modelo 100): how is it filed?
- 1Answer the questions (around 6 minutes).
- 2We calculate the difference in tax due and the surcharge under LGT art. 27.
- 3Payment of €180.00 (21% VAT incl.).
- 4We file the supplementary return through the AEAT's Renta WEB (from the 2024 Renta onwards, as an autoliquidación rectificativa, a corrective self-assessment).
Which documents do you need?
- •The original return as filed, and its receipt number.
- •Documentation for the new income or events.
- •Withholding certificate where applicable.
Legal basis and things to bear in mind
- Legal framework: LGT art. 122 plus RGAGI art. 119 plus the LIRPF plus LGT arts. 27 and 28.
- If the difference is in your favour: from the 2024 Renta onwards, the same autoliquidación rectificativa; for 2023 and earlier, a request for rectification of the self-assessment (LGT art. 120.3 plus RGAT arts. 126-128).
- Related applications: modelo_100, rectificacion_autoliquidacion_irpf.
Supplementary IRPF tax return (supplementary modelo 100): frequently asked questions
Supplementary IRPF tax return (supplementary modelo 100): how much does it cost?
We charge you €180: our fee plus, where applicable, the fixed official tasa we advance. Our fee €180.00 (21% VAT incl.), no tasa (official fee). On top of that, the additional IRPF that results, plus the surcharge under LGT art. 27 (1 % plus 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest), which varies.. Managora's fee is €180.00, 21% VAT included (€148.76 net + €31.24 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Additional IRPF due plus the surcharge under LGT art. 27.
Supplementary IRPF tax return (supplementary modelo 100): how long does it take?
Filed voluntarily, before the AEAT (Spanish Tax Agency) issues its first formal request.
Supplementary IRPF tax return (supplementary modelo 100): which documents do I need?
You need to have to hand: The original return as filed, and its receipt number., Documentation for the new income or events., Withholding certificate where applicable.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Estatal de Administración Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (De-registration as self-employed)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria ↗.
Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Estatal de Administración Tributaria, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Estatal de Administración Tributaria.
Shall we get started with «Supplementary IRPF tax return (supplementary modelo 100)»?
We file it for you, from start to finish.
Start now →