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A company based in the Basque Country with a turnover exceeding 7 million euros has enquired whether it must perform Immediate Supply of Information (SII) through the AEAT. The DGT has ruled that, as it pays taxes in both common and regional territories, the obligation to maintain registration books via the AEAT electronic office only applies if inspection competence lies with the State Administration.
Cuestión planteada Si la consultante tiene obligación de cumplir con el suministro inmediato de información.
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