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The consultant asks whether operations with the same third party must be declared when the sum of a delivery and a purchase exceeds €3,005.06, even if each individually is below the limit. The DGT responds that deliveries and purchases must be assessed separately to determine if the threshold is exceeded.
Cuestión planteada El consultante plantea la obligación de incluir en la declaración anual de operaciones con terceras personas dos operaciones realizadas en el año con la misma persona, siendo una de las operaciones realizadas una entrega y, la otra, una adquisición. Si bien ambas operaciones suman un importe superior a 3.005,06 euros, si se desglosan no alcanzan dicha suma.
Para determinar si se supera el límite de 3.005,06 euros anuales, se deben computar de forma separada las entregas y las adquisiciones de bienes y servicios. Si ni el total de las entregas ni el total de las adquisiciones con un mismo tercero superan dicha cifra (IVA incluido), no es necesario incluirlo en la declaración anual de operaciones con terceras personas.
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