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V0632-19 ·25 March 2019 ·consulta-vinculante Medium impact
FISCAL

No general obligation to submit third-party operations declaration for estimated taxpayers

The DGT confirms that a trader subject to objective estimation in IRPF and the equivalence surcharge in VAT is not generally required to submit the annual declaration of third-party operations, except for transactions involving invoice issuance.

In 6 key points

Lifecycle

2019-03-25PublishedPublished 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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