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V0233-19 ·5 February 2019 ·consulta-vinculante Medium impact
FISCAL

Civil liability indemnity not to be included in annual declaration of third-party transactions

An architect asks whether a civil liability indemnity paid by court judgment should be included in the information declaration (form 347 or others). The DGT responds that it is not necessary to include it as no invoice is required.

In 5 key points

How it affects those involved

Taxpayers do not need to report civil liability indemnities in third-party transaction declarations if no invoice is issued.

Lifecycle

2019-02-05PublishedPublished 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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