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V0324-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · recargo de equivalencia

Record-keeping obligations for activities under the general regime, equivalence surcharge (VAT), and simplified direct estimation (IRPF)

A taxpayer seeks clarification on their accounting and record-keeping obligations regarding retail sales and service activities. The DGT clarifies that the taxpayer must maintain record books for activities under the general regime and must distinguish acquisitions subject to the equivalence surcharge within the register of received invoices.

The question raised

Cuestión planteada Obligaciones contables y registrales tanto en el IVA como en el IRPF.

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