Doctrine by topic · DGT Observatory

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

Stable position High confidence 12 rulings · 2014–2025

Current position

The annual declaration of transactions with third parties requires reporting the total amount of consideration, including VAT quotas and surcharges. Operations that do not require an invoice, such as indemnities, or those reported in specific forms such as Form 180, are excluded. Non-repayable grants must be declared if they exceed the limit of 3,005.06 euros per year together with other transactions with the same entity.

The DGT's position remains stable regarding the general obligation and the amount limits. The doctrine has specified the nature of certain concepts, clarifying that indemnities are not declared because they do not require an invoice and that non-repayable grants are indeed subject to the 3,005.06 euro limit.

Turning points

  1. V2002-21

    Clarifies that the indemnity should not be included because it is not an operation that requires the issuance of an invoice.

  2. V1394-23

    Establishes that non-repayable grants must be declared if they exceed 3,005.06 euros per year together with other transactions with the same entity.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V2019-25 29 Oct 2025

Loss of tax-protected cooperative status if transactions with non-members exceed 50%

SG de Impuestos sobre las Personas Jurídicas
cooperativa de trabajo asociadocooperativa fiscalmente protegidaoperaciones con tercerosrégimen fiscal de cooperativasbeneficios tributarios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. Disposición Final primeraLRFC Ley 20/1990
Affects CompanyExpat · Non-residentIndividual
V1394-23 24 May 2023

Annual operations declaration does not include cessation of activity benefits

SG de Tributos
modelo 347cese de actividadrendimientos del trabajoactividad empresarialsubvenciones no reintegrables RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2002-21 24 Jun 2021

Indemnizaciones and legal fees not to be declared in Model 347

SG de Tributos
modelo 347indemnizaciónsuplidosactividad empresarialmediación RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1208-14 30 Apr 2014

No mandatory to include previously declared third-party operations in annual declaration

SG de Tributos
declaración anual de operaciones con terceras personasobligación de suministro de informaciónarrendamiento de inmuebles urbanosmodelo 180operaciones con terceros RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.i
Affects CompanyExpat · Non-residentIndividual
V0129-14 22 Jan 2014

Tax obligations for renewable energy entity upon establishment

SG de Impuestos sobre las Personas Jurídicas
declaración censaloperaciones con tercerospagos fraccionadoshecho imponiblealta en el censo LIVA — Ley 37/1992 del IVA art. 164.1.1LIVA — Ley 37/1992 del IVA art. 164.1.6
Affects CompanyExpat · Non-residentIndividual

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