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V1065-26 13 May 2026 · SG de Tributos Criterion in force
OTRO · declaración anual de operaciones con terceras personas

No mandatory to include previously reported third-party operations in annual declaration

The DGT confirms that operations already reported in specific declarations do not need to be included in the annual declaration if the content is consistent.

The question raised

Question raised

The DGT's ruling

Transactions for which there is a periodic obligation to supply information through different specific returns must not be included in the annual return of transactions with third parties, provided that their content is consistent. This is in accordance with the principle of limiting indirect costs arising from compliance with formal obligations.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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