Skip to main content

Instructions

Skip information index

Breakdown

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

  • Amounts received in cash, which will be reported in annual terms.

  • Amounts declared by taxpayers carrying out transactions to which the special cash criterion regime and by the entities to which the that Act 49/1960 of 21 July on horizontal property is applicable, will provide all the information that must be related in 347, on an annual basis.

  • Amounts declared by taxpayers who are recipients of the transactions included in the special cash criterion regime, who will be obliged to supply the information corresponding to these transactions on an annual basis.