InstructionsSkip information index
The information will be provided on a general basis broken down quarterly, except for that relating to:
Amounts received in cash, which will be reported on an annual basis.
Amounts declared by taxable persons who carry out operations to which the special regime of the cash criterion is applicable and by the entities to which Law 49/1960, of July 21 on horizontal property, applies, will supply all the information that they are required to relate in 347, on an annual basis.
Amounts declared by taxable persons who are recipients of the operations included in the special regime of the cash criterion, who will be obliged to provide the corresponding information to these operations on an annual basis.