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V0532-15 9 February 2015 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceras personas

Federations must submit annual declaration of third-party operations if carrying out commercial activities

A federation asks whether it is obliged to submit an annual declaration of third-party operations. The DGT responds that entities are obliged to do so if carrying out commercial or professional activities, unless exempted by regulation.

The question raised

Obligation to submit the Annual Declaration of Transactions with Third Parties

The DGT's ruling

Entities engaged in business or professional activities are required to submit the annual declaration of transactions with third parties. Transactions excepted under Article 33.2 of the Regulations, such as those carried out by social entities within their sector of activity, provided they are exempt from VAT, shall not be included in said declaration. However, non-exempt business transactions and the acquisition of goods or services carried out outside the scope of professional activity must be included.

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