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The DGT clarifies how third-party transactions should be declared to meet the annual declaration limit, stating they must be reported at the net amount after returns, discounts, bonuses, and void transactions.
Cuestión planteada
Las operaciones deben declararse por su importe neto, descontando las devoluciones, descuentos, bonificaciones y las operaciones que queden sin efecto en el mismo año natural. En el caso de anticipos, cuando se efectúe la operación, se declarará el importe total minorado por el anticipo ya declarado, siempre que el resultado supere el límite de 3.005,06 euros.
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