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V0236-19 ·6 February 2019 ·consulta-vinculante Medium impact
Tax

Obligation to file Form 390 depends on whether only exempt operations or VAT-taxable operations are carried out

A physiotherapist inquires whether she must file the annual summary return (Form 390) when renting part of her premises to a mutual society while also providing physiotherapy services. The DGT rules that the obligation depends on whether her physiotherapy services are exempt or if she carries out activities subject to VAT, such as the leasing of the premises.

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2019-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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