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V0598-19 ·21 March 2019 ·consulta-vinculante Medium impact
FISCAL

No need to declare third-party operations if separate deliveries and purchases are below threshold

The consultant asks whether operations with the same third party must be declared when the sum of a delivery and a purchase exceeds €3,005.06, even if each individually is below the limit. The DGT responds that deliveries and purchases must be assessed separately to determine if the threshold is exceeded.

In 5 key points

Lifecycle

2019-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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