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V0190-21 4 February 2021 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceras personas

Acquisitions of services with retention not to be included in annual declaration of third-party operations if already reported in retention and advance income declarations

The DGT clarifies that if information on service acquisitions is already provided in a specific declaration with matching content, it does not need to be repeated in the annual declaration of third-party operations.

The DGT's ruling

Persons engaged in business or professional activities must declare transactions with third parties exceeding €3,005.06 annually per entity, computing supplies and acquisitions separately. Acquisitions of goods or services that are already declared in other periodic information reporting obligations with coinciding content, such as the annual declaration of withholdings and payments on account of Personal Income Tax (IRPF), shall not be included in this declaration.

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