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contenido	ARTICLE 32: PRESENTATION OF COMPLEMENTARY DECLARATIONS The declarations submitted by the taxpayers will be definitive and may only be modified by the taxpayer himself up to three times, provided that the exercise of the faculties of verification has not begun. Notwithstanding the provisions of the preceding paragraph, the taxpayer may modify the corresponding declarations more than three times, even when the faculties of verification have been initiated, in the following cases: When they only increase their income or the value of their acts or activities. When only deductions or losses decrease or reduce creditable or compensated amounts or provisional payments or contributions on account. (Repealed). When the presentation of the declaration that modifies the original is established as an obligation by express provision of Law. The provisions of this provision do not limit the faculties of verification of the tax authorities. The modification of the declarations referred to in this article will be made by submitting a declaration that replaces the previous one and must contain all the data required by the declaration even if only one of them is modified. Once the exercise of faculties of verification has begun, a complementary declaration may only be submitted in the special forms referred to in articles 46, 48 and 76, as appropriate, and the fines established in said article 76 must be paid. --615-Art. 46-- --615-Art. 48-- --618-Art. 76-- Complementary declaration will be presented in accordance with the provisions of the sixth paragraph of article 144 of this Code --626-Art. 144--, in which case the corresponding fine will be paid, calculated on the consented part of the resolution and reduced in the terms of the seventh paragraph of article 76 of this law. --618-Art. 76-- If the complementary declaration determines that the payment made was less than the corresponding one, the surcharges will be computed on the difference, in the terms of article 21 of this Code --613-Art. 21--, from the date the payment was due. For the purposes of this article, once the tax authorities have started the exercise of their faculties of verification, the complementary declarations of previous fiscal years submitted by the taxpayers will not be effective when they have any repercussion on the fiscal year being reviewed.
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ARTICLE 32: PRESENTATION OF COMPLEMENTARY DECLARATIONS

The declarations submitted by the taxpayers will be definitive and may only be modified by the taxpayer himself up to three times, provided that the exercise of the faculties of verification has not begun.

Notwithstanding the provisions of the preceding paragraph, the taxpayer may modify the corresponding declarations more than three times, even when the faculties of verification have been initiated, in the following cases:

When they only increase their income or the value of their acts or activities.

When only deductions or losses decrease or reduce creditable or compensated amounts or provisional payments or contributions on account.

(Repealed).

When the presentation of the declaration that modifies the original is established as an obligation by express provision of Law.

The provisions of this provision do not limit the faculties of verification of the tax authorities.

The modification of the declarations referred to in this article will be made by submitting a declaration that replaces the previous one and must contain all the data required by the declaration even if only one of them is modified.

Once the exercise of faculties of verification has begun, a complementary declaration may only be submitted in the special forms referred to in articles 46, 48 and 76, as appropriate, and the fines established in said article 76 must be paid. --615-Art. 46-- --615-Art. 48-- --618-Art. 76--

Complementary declaration will be presented in accordance with the provisions of the sixth paragraph of article 144 of this Code --626-Art. 144--, in which case the corresponding fine will be paid, calculated on the consented part of the resolution and reduced in the terms of the seventh paragraph of article 76 of this law. --618-Art. 76--

If the complementary declaration determines that the payment made was less than the corresponding one, the surcharges will be computed on the difference, in the terms of article 21 of this Code --613-Art. 21--, from the date the payment was due.

For the purposes of this article, once the tax authorities have started the exercise of their faculties of verification, the complementary declarations of previous fiscal years submitted by the taxpayers will not be effective when they have any repercussion on the fiscal year being reviewed.

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