The obligation of providing documentary proofs in linked operations
DOI:
https://doi.org/10.51302/rcyt.2010.7019Keywords:
linked operation, group’s obligation of providing documentary proofs, documentary proofs of the tax obligor, small enterpriseAbstract
The aim of this work is to highlight the obligations of providing documentary proofs in linked operations pursuant to Royal Decree 1793/2008, which determines in articules 18, 19 and 20 the content and characteristics of its development. In the same way, the amendments introduced by Royal Decree Law 6/2010 are analyzed concerning the exoneration of the obligation of provinding documentary proofs for small enterprises when all their linked operations do not exceed 100.000 euros at market value.
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Published
2010-05-07
How to Cite
Cordón Ezquerro, T. (2010). The obligation of providing documentary proofs in linked operations. Revista De Contabilidad Y Tributación. CEF, (326), 33–68. https://doi.org/10.51302/rcyt.2010.7019
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Tributación
