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V1065-26 ·13 May 2026 ·consulta-vinculante Medium impact
Tax

No mandatory to include previously reported third-party operations in annual declaration

The DGT confirms that operations already reported in specific declarations do not need to be included in the annual declaration if the content is consistent.

In 6 key points

Lifecycle

2026-05-13PublishedPublished 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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