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V0693-19 28 March 2019 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Conditions for the exemption from reporting operations with policyholders in the annual third-party return

An association acting as an agricultural insurance policyholder for its members asks whether it must include these operations in its annual report of transactions with third parties. The DGT rules that there is no obligation if it acts merely as a representative and does not carry out business or professional activities, nor is it required to issue invoices for them.

The question raised

Question raised The taxpayer raises the issue of the obligation to include in the annual return of operations with third parties those operations carried out with policyholders who contract or renew agricultural insurance, where the taxpayer acts as the policyholder although, as a general rule, premium payments are made directly between the insurance management entity and the policyholder.

The DGT's ruling

Si la entidad actúa como mera representante de sus miembros, sin realizar actividad empresarial o profesional en dicha gestión, y no tiene la obligación de expedir factura por esas operaciones, no debe relacionarlas en la declaración anual de operaciones con terceros. No obstante, sí debe informar de otras operaciones derivadas de su condición de tomador con la entidad de gestión de seguros o aseguradoras.

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