Spanish nil ESPL returns and How to correct a Spanish ESPL return?
If there are no intra-Community transactions to be reported in a given period, a nil ESPL is NOT due.
To correct an ESPL return, the software published by the authorities needs to be used. In the first page, you can choose between:
- "Declaración sustitutiva": This will replace the previous return with the new return.
- "Declaración complementaria": This will add data to a previously submitted return.
In case you only want to change the details of a previously submitted ESL return, you do not tick any of the two options above, but you complete the third tab in the return. The first section of this tab reports the data initially declared, the second section below reports the corrected data.