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V0077-24 16 February 2024 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceras personas

Annual declaration required for third-party transactions exceeding €3,005.06

The consultant asks whether a invoice above €3,005.06 must be included in the annual declaration of third-party operations. The DGT responds that any transaction exceeding this amount must be included in the relevant declaration, regardless of whether payment has been made.

The DGT's ruling

Those who carry out business or professional activities are obliged to submit the annual declaration of transactions with third parties, subject to legal exclusions. Transactions must be included if the total volume of transactions with the same person exceeds 3,005.06 euros per year. Inclusion is governed by the date of the registration of the invoice, without effective payment being a requirement for its declaration.

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