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V1208-14 ·30 April 2014 ·consulta-vinculante Medium impact
Tax

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

The DGT clarifies that operations already reported in specific models with matching content do not need to be included in the annual declaration of third-party transactions.

In 5 key points

Lifecycle

2014-04-30PublishedPublished 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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