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V0527-14 ·26 February 2014 ·consulta-vinculante Medium impact
Tax

No mandatory to declare rental agreements already reported in Form 180

The DGT confirms that rental operations previously reported in Form 180 are excluded from the annual declaration of transactions with third parties.

In 5 key points

How it affects those involved

Businesses that have already reported rental agreements via Form 180 do not need to include them in the annual declaration of transactions with third parties.

Lifecycle

2014-02-26PublishedPublished 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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