We would like to highlight the purely informative changes as follows:
1.- Said return must include amounts above 6,000 Euros paid in cash by each of the individuals or entities listed in the return.
To that end, it must be specified that income received from transactions declared for the fiscal year will be declared. That is, if I have an invoice from a client for the amount of 60,000 Euros from the 2007 fiscal year, which was declared in 2007 but the income was received in 2008, there is no obligation to declare the cash movement in 2008.
2.- A list of the amounts paid in consideration for property transfers which constitute deliveries subject to VAT must be included, separate from the other transactions.
For further information, please contact Victor Manzanares Saínz: email@example.com