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V0569-15 12 February 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · aplazamiento

Cannot change declaration frequency, only debt deferment possible

A temporary employment company asks whether it can submit models 111, 115, 303 and 340 with quarterly or longer-than-monthly frequency to improve cash flow. The DGT states that regulations cover debt deferment and installment payment, but not the change of declaration frequency.

The question raised

Cuestión planteada ¿Es posible presentar las declaraciones citadas con periodicidad trimestral o con una periodicidad superior a un mes?

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