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The DGT clarifies that operations already reported in specific models with matching content do not need to be included in the annual declaration of third-party transactions.
Cuestión planteada Cantidad a partir de la cual hay que declarar las operaciones en la Declaración Anual de operaciones con Terceras Personas.
Los obligados deben relacionar en la declaración anual a quienes superen la cifra de 3.005,06 euros anuales. Sin embargo, quedan excluidas las operaciones que ya se informen mediante otras declaraciones específicas con contenido coincidente, como la declaración anual de retenciones o el Modelo 180 sobre arrendamientos de inmuebles urbanos.
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