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V2002-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Indemnizaciones and legal fees not to be declared in Model 347

A company asked whether it should declare a judicial indemnity and payments to a property owners' association in Model 347. The DGT states that the indemnity does not need to be declared as no invoice is required, and payments to lawyers may be considered non-declarable supplements.

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2021-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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