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Tax Agency: Frequently Asked Questions. General issues

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Annual submission of other transactions of relevance for tax purposes

This information shall be provided annually, within the filing term corresponding to the last term of settlement of the calendar year and shall include in the following information, grouped together with respect to each of the individuals or entities with whom these operations were carried out

  • Amounts of over 6,000 euros received in cash from the same person or entity for transactions carried out during the calendar year.
  • Insurance operations in the terms set forth in articles 32.c) and 33.1 of the Royal Decree 1065/2007 (only insurance companies),
  • Information provided by travel agencies on purchases corresponding to the provision of services in whose execution they intervene acting as intermediaries on behalf of and for the account of others as referred to in section 7.b) of the Fourth Additional Provision of Royal Decree 1619/2012, of November 30.