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The DGT confirms that wages for gatekeepers, social security benefits, and fees for balconies or overhangs do not need to be included in annual operations declarations with third parties.
Cuestión planteada Inclusión en la Declaración Anual de Operaciones con Terceras Personas de los salarios de los porteros de fincas y las prestaciones a la seguridad social así como los pagos por tasas por voladizos y badenes.
Las operaciones que deben detallarse en la declaración anual son, por regla general, aquellas que se encuentran en la órbita del Impuesto sobre el Valor Añadido. Por tanto, los ingresos y pagos regulados por la normativa laboral o de seguridad social no deben consignarse. Asimismo, las operaciones de entes públicos por las que se cobran tasas, al no existir obligación de expedir factura, quedan excluidas del deber de declaración.
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