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V1124-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Obligation to implement SII depends on turnover exceeding €6,010,121.04

A taxpayer has enquired whether they are required to use the Immediate Supply of Information (SII) system upon becoming a large company. The DGT has ruled that the obligation arises if the settlement period is monthly, which occurs if the volume of operations in the previous year exceeds €6,010,121.04.

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Lifecycle

2018-04-30PublishedPublished 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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