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An architect asks whether a civil liability indemnity paid by court judgment should be included in the information declaration (form 347 or others). The DGT responds that it is not necessary to include it as no invoice is required.
Cuestión planteada Si debe incluir en alguna declaración informativa a la Agencia Tributaria, (347 u otras), la indemnización a pagar por el consultante.
La indemnización por responsabilidad civil no debe incluirse en la declaración anual de operaciones con terceras personas. Esto se debe a que la satisfacción de dicha indemnización es una operación por la que el profesional no debe expedir factura. Por tanto, queda excluida según el artículo 33.2.a) del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria.
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