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V1153-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Requirement to include passive shareholder shares in Form 303 and submit Form 349

A company under the simplified special regime asks whether it must reflect passive shareholder shares in Form 303 and whether it must submit the form for recapitulative reporting of intracommunity operations. The DGT responds that such shares must be included in the declaration and that the company is obliged to submit the recapitulative declaration of intracommunity operations.

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2022-05-26PublishedPublished 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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