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Applicable regulations

  • Article 93 of Law 58/2003 of 17 December 2003 on General Taxation.

  • Articles 31 to 35 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July.

  • Order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the filing of certain self-assessments, informative returns, census returns, communications and requests for refunds, of a tax nature (BOE 26-11-2013).

  • Order EHA/3012/2008, of 20 October, which approves form 347 for the annual declaration of operations with third parties, as well as the physical and logical designs and the place, form and deadline for filing.(BOE 23-10-2008), amended by:

    • Order EHA/3061/2010, of 22 November.
    • Order EHA/3378/2011, of 1 December.
    • Order HAP/1732/2014 of 24 September.
    • Order HFP/1106/2017 of 16 November (Ref. BOE-A-2017-13279).
    • Order HAC/1148/2018 of 18 October (Ref. BOE-A-2018-14901).
    • Order HFP/1395/2021 of 9 December 2021 (Ref. BOE-A-2021-20577).
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