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V1163-15 15 April 2015 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceras personas

Wages, social security and public fees excluded from annual operations declaration

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.

The question raised

Inclusion in the Annual Declaration of Operations with Third Parties of the salaries of building porters and social security benefits, as well as payments for fees for overhangs and speed bumps.

The DGT's ruling

The operations that must be detailed in the annual declaration are, as a general rule, those falling within the scope of Value Added Tax. Therefore, income and payments regulated by labor or social security regulations must not be recorded. Likewise, operations of public entities for which fees are collected are excluded from the duty to declare, as there is no obligation to issue an invoice.

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