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V0532-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Federations must submit annual declaration of third-party operations if carrying out commercial activities

A federation asks whether it is obliged to submit an annual declaration of third-party operations. The DGT responds that entities are obliged to do so if carrying out commercial or professional activities, unless exempted by regulation.

In 5 key points

Lifecycle

2015-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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