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V2342-24 ·12 November 2024 ·consulta-vinculante Medium impact
Tax

Voluntary joining of the SII is possible at any time of year while maintaining quarterly settlement periods

The inquirer asks whether they can voluntarily join the Immediate Supply of Information (SII) system after the year has started and if this would alter their quarterly settlement period. The DGT responds that joining is possible at any time and that the settlement period remains unchanged if the requirements for monthly settlement are not met.

In 6 key points

Lifecycle

2024-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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