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V0527-14 26 February 2014 · SG de Tributos Criterion in force
IRPF · declaración anual de operaciones con terceras personas

No mandatory to declare rental agreements already reported in Form 180

The DGT confirms that rental operations previously reported in Form 180 are excluded from the annual declaration of transactions with third parties.

The question raised

Obligation to include the lease operation in the Annual Return of Operations with Third Parties.

The DGT's ruling

Transactions for which there is a periodic obligation to supply information and whose content coincides with other specific returns are excluded from the annual return of operations with third parties. Therefore, leases declared in Form 180 must not be included in said annual return.

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