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V0077-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

Annual declaration required for third-party transactions exceeding €3,005.06

The consultant asks whether a invoice above €3,005.06 must be included in the annual declaration of third-party operations. The DGT responds that any transaction exceeding this amount must be included in the relevant declaration, regardless of whether payment has been made.

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2024-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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