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Applicable regulations

  • Article 93 of Law 58/2003, of December 17, General Tax Law.

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

  • Order HAP/2194/2013, of November 22, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 11-26-2013).

  • Order EHA/3012/2008, of October 20, approving Form 347 of the Annual Declaration of Operations with Third Parties, as well as the physical and logical designs and the place, form and deadline for submission. (BOE 10-23-2008), modified by:

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