Doctrine by topic · DGT Observatory

Annual Declaration of Transactions with Third Parties: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2014–2024

Current position

The obligation to submit the annual declaration of transactions with third parties falls upon entrepreneurs or professionals carrying out activities subject to or exempt from IVA (Value Added Tax). Transactions for which there is no obligation to issue an invoice are excluded, such as acquisitions from private individuals or those carried out by collective investment institutions that only perform exempt transactions. Likewise, transactions that are already declared through other forms with coinciding content, such as Form 190, are excluded.

The DGT's position remains constant in the application of the exclusions set forth in the General Regulation of Tax Management and Inspection Procedures. The doctrine has progressively specified the scope of the obligation, clarifying that the absence of an obligation to issue an invoice (for example, in purchases from private individuals or due to the nature of certain institutions) entails exclusion from the duty to declare. No fundamental changes are observed, but rather a systematic application of regulatory exemptions.

Turning points

  1. V5135-16

    Clarifies that the purchase of jewelry from private individuals is excluded because the seller is not an entrepreneur and there is no obligation to issue an invoice.

  2. V0645-22

    Establishes the exclusion of transactions that are already declared through periodic obligations with coinciding content, such as Form 190.

  3. V2302-24

    Confirms that investment companies, being exempt from the duty to issue invoices for their exempt transactions, have no obligation to submit the declaration.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2302-24 5 Nov 2024

SICAV with exempt VAT activity: Model 347 filing depends on invoicing obligation

SG de Tributos
sociedad de inversión de capital variabledeclaración anual de operaciones con tercerosactividad exentaobligación de facturarinstitución de inversión colectiva LGT — Ley 58/2003 General Tributaria art. 93.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0645-22 24 Mar 2022

No required to include operations in model 347 if already declared in model 190

SG de Tributos
declaración anual de operaciones con tercerosmodelo 347retenciones e ingresos a cuentamodelo 190obligación de suministro de información RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 32
Affects CompanyExpat · Non-residentIndividual
V1530-16 13 Apr 2016

VAT liability in industrial machinery leasing and reporting obligations

SG de Impuestos sobre el Consumo
arrendamiento de bienes muebleslocalización de serviciosuso efectivoprestación intracomunitariadeclaración anual de operaciones con terceros LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.Cuatro
Affects CompanyExpat · Non-residentIndividual
V2246-15 17 Jul 2015

Obligation to declare acquisitions and subsidies in social entities

SG de Tributos
declaración anual de operaciones con tercerosentidades de carácter socialactividades empresarialessubvenciones no reintegrablesoperaciones exentas LIVA — Ley 37/1992 del IVA art. 5.1LIVA — Ley 37/1992 del IVA art. 5.2
Affects CompanyExpat · Non-residentIndividual
V1308-14 14 May 2014

The reinsurer may fulfil tax obligations on behalf of non-resident insurers

SG de Tributación de las Operaciones Financieras
coaseguro comunitarioaseguradora abridoraimpuesto sobre las primas de segurosdeclaración anual de operaciones con tercerosentidades aseguradoras no residentes Ley 50/1980 de Contrato de SeguroLey 13/1996 de Medidas Fiscales, Administrativas y del Orden Social
Affects CompanyExpat · Non-residentIndividual

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