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V1258-14 8 May 2014 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Sports federations may be required to file annual declarations on third-party operations

The DGT responds that federations must file an annual declaration on third-party operations when carrying out commercial or professional activities, unless an exemption applies.

The question raised

Obligation to submit the Annual Declaration of Transactions with Third Parties

The DGT's ruling

Natural or legal persons carrying out business or professional activities must submit an annual declaration of their transactions with third parties. In the case of the federation, it is considered liable due to the performance of such activities, unless the exclusions provided in Article 32 of the Regulations apply. The declaration must include transactions exceeding 3,005.06 euros annually per third party, including non-excluded subsidies.

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