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V2246-15 17 July 2015 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Obligation to declare acquisitions and subsidies in social entities

A public utility entity inquires about its obligation to submit the Annual Declaration of operations with third parties. The DGT clarifies that acquisitions of goods and services outside its business activities and received subsidies must be included, except those relating to exempt business sectors from VAT.

The question raised

Question raised: Obligation to submit the Annual Declaration of transactions with Third Parties

The DGT's ruling

Entities or establishments of a social nature must declare acquisitions of goods and services carried out outside of their business or professional activities. Likewise, they must record non-repayable subsidies, assistance, or aid received, except for those corresponding to their sector of activity whose supplies are exempt from VAT. They must also declare business operations that are not exempt within their sector of activity.

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