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. Estimated total cost: from €29. 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.
- Estimated total cost
- from €29
- Managora's fee
- €35.09 (21% VAT incl.)
- Tasa (official government fee)
- Additional IRPF due plus the surcharge under LGT art. 27 (suplido: paid to the authority on your behalf, no VAT)
- 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 29 €, no tasa (official fee). On top of that, the additional IRPF that results, plus the surcharge under LGT art. 27 (5 to 20 % depending on the delay), 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 29 €.
- 4We file the supplementary return through the AEAT's Renta WEB.
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, use a rectification of the self-assessment instead (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?
The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, no tasa (official fee). On top of that, the additional IRPF that results, plus the surcharge under LGT art. 27 (5 to 20 % depending on the delay), which varies.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 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) (deregistration as a self-employed worker)
- 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 ↗.
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