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V0849-25 ·20 May 2025 ·consulta-vinculante Low impact
Tax

A transaction is any business operation recorded in accounting, invoicing or management systems

A software company seeks the meaning of 'transactions' to determine the scope of tax violations arising from computer systems that allow data manipulation. The DGT states that, in the absence of a specific legal definition, the ordinary meaning of the term, linked to the purpose of the regulation, should be applied.

In 6 key points

Lifecycle

2025-05-20PublishedPublished 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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