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V1208-14 30 April 2014 · SG de Tributos Criterion in force
OTRO · declaración anual de operaciones con terceras personas

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

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.

The question raised

The amount from which transactions must be reported in the Annual Return of transactions with Third Parties.

The DGT's ruling

Taxpayers must report in the annual return those who exceed the amount of 3,005.06 euros in joint transactions during the year. However, transactions that are already reported through other specific returns with coinciding content are excluded. For example, income from the lease of urban real estate declared in Form 180 must not be included in this annual return.

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