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V1654-14 27 June 2014 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Social entities must file annual declaration of third-party operations for 2014

A Catholic Church-linked entity asks whether it must file the annual declaration of third-party operations. The DGT states that no obligation existed in 2013 for operations exempt from taxation, but a filing is required for 2014, excluding certain supplies.

The question raised

Obligation to submit the Annual Declaration of Operations with Third Parties.

The DGT's ruling

For the 2013 fiscal year, social entities are not required to file if they exclusively carry out operations not subject to the duty of declaration, such as VAT-exempt supplies within their sector of activity. For the 2014 fiscal year, these entities must include in the declaration general acquisitions of goods or services, including those carried out outside of business activities. However, water, electricity, and fuel supply operations, as well as those derived from insurance, are excluded in 2014.

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