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V0569-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Cannot change declaration frequency, only debt deferment possible

A temporary employment company asks whether it can submit models 111, 115, 303 and 340 with quarterly or longer-than-monthly frequency to improve cash flow. The DGT states that regulations cover debt deferment and installment payment, but not the change of declaration frequency.

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2015-02-12PublishedPublished 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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