Skip to content
V2689-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Sales at delegated management points count towards the equivalence surcharge threshold

The consultant asks whether sales at delegated management points count towards the VAT billing limit and whether they must be reported in form 347. The DGT responds that they do count towards the limit, and the obligation to report in form 347 depends on whether the specified value thresholds are exceeded.

In 6 key points

Lifecycle

2023-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact