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V2403-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

SII requirement triggers submission of intracommunity operations summary

A company under the Immediate Supply of Information (SII) scheme asks whether it must submit the summary declaration of intracommunity operations. The DGT confirms that the obligation arises if the operations specified in the VAT Regulation have been carried out.

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2024-11-25PublishedPublished 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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