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V3174-17 11 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Obligation to provide information via SII depends on inspection competence and settlement period

An entity based in the Basque Country with a turnover exceeding 6 million euros seeks clarification on whether it must comply with the Immediate Supply of Information (SII) system before the AEAT. The DGT rules that, as the entity pays taxes in both common and regional territories, the obligation to use the SII before the State Tax Agency will depend on whether inspection competence lies with the State Administration.

The question raised

Cuestión planteada Si se encuentra sujeta al cumplimiento de las obligaciones derivadas del sistema de Suministro Inmediato de Información (SII) ante los órganos de la Agencia Estatal de Administración Tributaria.

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