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V0151-14 ·23 January 2014 ·consulta-vinculante Medium impact
Tax

No tacit option exists under the special regime for time-based operations

The consultant asks whether failing to declare a debt in the regulatory period may constitute a tacit choice under the special regime for time-based operations. The DGT responds that opting for a special regime requires an explicit and formal exercise.

In 6 key points

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2014-01-23PublishedPublished 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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