Instructions
Skip information indexApplicable regulations
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Article 93 of Act 58/2003, of 17 December, General Tax.
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Articles 31 to 35 of the General Regulation on the actions and procedures for tax management and inspection and development of the rules common to the procedures for applying taxes, approved by Royal Decree 1065/2007 of 27 July.
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Order HAP/2194/2013 of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative tax returns, census declarations, communications and requests for refunds, of a tax nature (Official State Gazette 26-11-2013).
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Order EHA/3012/2008 of 20 October approving form 347 of the annual declaration of transactions with third parties, as well as physical and logical designs and the place, form and deadline for filing. (Official State Gazette 23-10-2008), as 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).