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V4727-16 ·8 November 2016 ·consulta-vinculante Medium impact
FISCAL

Duty to report purchases from third parties exceeding €3,005.06 in Form 347

A used car dealership asks whether it must report purchases from individuals when annual amounts exceed €3,005.06. The DGT confirms that reporting is required even when such transactions are exempt from VAT.

In 5 key points

Lifecycle

2016-11-08PublishedPublished 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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