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Instructions

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Breakdown

The information shall be provided in general on a quarterly basis, except for information on

  • Amounts received in cash, to be reported on an annual basis.

  • Amounts declared by taxpayers who carry out transactions to which the special cash basis system is applicable and by entities to which Law 49/1960 of 21 July on horizontal property is applicable, shall provide all the information that they are obliged to report in the 347, on an annual basis.

  • Amounts declared by taxable persons who are recipients of transactions included in the special cash basis scheme, who are obliged to provide the corresponding information to these transactions on an annual basis.