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V0764-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Import and export operations not required in Model 347 declaration

The DGT confirms that import and export transactions are excluded from the annual declaration of operations with third parties.

In 6 key points

Lifecycle

2021-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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