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V4126-15 ·22 December 2015 ·consulta-vinculante Medium impact
FISCAL

No declaration required for loan received to settle prior debt

A commercial company asks whether it must include in its annual declaration of transactions with third parties (Form 347) a loan received from a financial institution to settle a prior debt. The DGT responds that this transaction is excluded from the declaration obligation.

In 6 key points

Lifecycle

2015-12-22PublishedPublished 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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