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V1176-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Services must be included in annual third-party operations declaration unless excluded by specific declarations

A professional providing services from Spain to foreign clients asks whether these operations must be included in their annual declaration of third-party activities. The DGT responds that they must be included, unless already covered by specific informative declarations with overlapping content.

In 6 key points

Lifecycle

2015-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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