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V2246-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

Obligation to declare acquisitions and subsidies in social entities

A public utility entity inquires about its obligation to submit the Annual Declaration of operations with third parties. The DGT clarifies that acquisitions of goods and services outside its business activities and received subsidies must be included, except those relating to exempt business sectors from VAT.

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Lifecycle

2015-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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