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V1163-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

Wages, social security and public fees excluded from annual operations declaration

The DGT confirms that wages for gatekeepers, social security benefits, and fees for balconies or overhangs do not need to be included in annual operations declarations with third parties.

In 6 key points

How it affects those involved

Businesses are not required to report gatekeeper wages, social security contributions, or balcony fees in their annual declarations to third parties.

Lifecycle

2015-04-15PublishedPublished 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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