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V2197-15 15 July 2015 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Entities of a social nature must declare their non-exempt acquisitions and subsidies in the annual return

A public utility entity asks whether it must submit the annual return of transactions with third parties regarding its subsidies and services. The DGT responds that it must declare acquisitions of goods and services outside of its business activity and the subsidies received, except for those corresponding to its exempt sector of activity.

The question raised

Question posed: Obligation to submit the Annual Return of transactions with Third Parties

The DGT's ruling

Entities of a social nature must include in their annual return the acquisitions of goods and services carried out outside of their business activities. They must also declare the subsidies received, except for those corresponding to the sector of their activity where deliveries are exempt from VAT. Non-exempt business transactions must always be recorded, unless there is another coinciding information supply obligation.

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