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V2138-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Approval of a new Income Tax return model does not modify accounting or registration obligations

A pharmacy owner inquired whether they must adapt their Income Tax or VAT records to comply with the requirements of the new tax return model. The Directorate General for Taxes (DGT) ruled that the new return model does not alter the formal, accounting, or registration obligations already established by current regulations.

In 6 key points

How it affects those involved

The ruling clarifies that changes to tax return forms do not necessitate changes to existing accounting or bookkeeping practices.

Lifecycle

2021-07-23PublishedPublished 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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