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V1356-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Administration does not comment on voluntary filing of model 720

The consultant asks whether they can file model 720 for convenience, even if not required, as they do not exceed thresholds. The DGT states that an infringement occurs through failure to fulfil the obligation to inform, and only the Administration can assess whether an infringement has taken place in each case.

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2016-03-31PublishedPublished 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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