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Breakdown

The information will be provided in general and broken down quarterly, except for that relating to:

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

  • Amounts declared by taxpayers who carry out operations to which the special regime of the cash criterion is applicable and by entities to which Law 49/1960, of July 21, on horizontal property is applicable, will provide all the information that they are required to relate in 347, on an annual calculation basis.

  • Amounts declared by taxpayers who are recipients of operations included in the special cash-based regime, who be required to provide information corresponding to these operations on an annual basis.