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The DGT confirms that rental operations previously reported in Form 180 are excluded from the annual declaration of transactions with third parties.
Cuestión planteada Obligación de incluir la operación de arrendamiento en la Declaración Anual de Operaciones con Terceras Persona.
Las operaciones respecto de las que exista una obligación periódica de suministro de información y que hayan sido incluidas en declaraciones específicas con contenido coincidente, quedan excluidas de la declaración anual de operaciones con terceras personas. Por tanto, los rendimientos de arrendamientos urbanos declarados en el Modelo 180 no deben incluirse en la Declaración Anual de Operaciones con Terceras Personas.
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