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V2564-18 19 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Obligation to supply information in the SII for international flight operations and turnover volume criteria

The DGT states that the obligation to report depends on whether the establishment's operations in Spain exceed 6,010,121.04 euros.

The question raised

Question raised 1.- Is the applicant obliged to report through the Immediate Supply of Information (hereinafter, SII) operations consisting of international flights, considering that the portion occurring within the territory of application of the Tax would be subject to but exempt from Value Added Tax? If so, could this information be supplied through monthly summary entries?

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