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V2498-21 ·4 October 2021 ·consulta-vinculante Medium impact
Tax

Form 303 and annual summary must be filed if conducting both taxable and exempt VAT activities

A financial advisory firm with income solely from exempt leases inquired whether it is required to file periodic tax returns. The DGT ruled that, as it is carrying out a business activity, it must file Form 303 and the annual summary even if there are no tax amounts due or recoverable.

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2021-10-04PublishedPublished 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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