The model 347 who must comply with their presentation, How to complete it and the deadlines to inform the Tax Agency.
What is the report 347?
The report 347 It is an annual informative statement that must be submitted to the Tax Authority in February of each year. Its objective is to inform the Treasury about operations with third parties when the amount invoiced exceeds the 3.005,06 euros.
Who should submit the report 347?
This obligation falls on all natural persons (autonomous) and legal (companies), Both public and private, to carry out business or professional activities. This includes those who, In accordance with the provisions of the article 93 of the General Tax Law, are obliged to submit an annual statement about their transactions with third parties.
The report 347 It is presented by both suppliers and customers, In order for the administration to verify the accuracy of the declared information. further, They are also obliged to present it associations, societies, professional schools and other entities that manage charges on behalf of their partners, associates or collegiate, either by professional fees or intellectual property rights.
Report exemptions 347
Not all entities are obliged to submit the report 347. The following are exempt:
Those that carry out business or professional activities in Spain but do not have their headquarters of economic activity in the Spanish territory. Natural persons and entities subject to IRPF for objective estimation and VAT by simplified or agriculture regimes, Livestock and fishing. Who are obliged to carry the VAT registration books through the immediate supply of information (SII) of the AEAT. Entities that have not carried out operations that exceed the thresholds established during the corresponding calendar year. Those whose operations are not subject to the duty of declaration as established by law. Those forced to inform about operations in VAT record books, as well as those mentioned in the Tax Management Regulations derived from the Economic and Fiscal Regime of the Canary Islands. Reporting deadlines 347 in 2023 The presentation of this report is made during the month of February of each year and covers the operations carried out during the previous calendar year.
How to complete the report 347 Summary of the declaration
The initial summary must contain the contact and identification data of the declarant, including your fiscal domicile. In the case of minors of 14 Years, The NIF of the legal representative must also be provided (padre, mother or tutor).
The year of low operations must be indicated “Exercise and Modality of Presentation”. further, If it is a complementary or substitute statement, The corresponding box must be marked and the identification number of the previous declaration.
Summary of the data declared here will include the information requested in each box:
Total number of related people and entities. Total annual amount of operations. Total number of related real estate. Total amount of local rental operations.
Relationship of declared on the internal pages of the report 347, The operations carried out with third parties that exceed the established threshold are detailed.
For each declared, The following data must be provided:
NIF and, If necessary, NIF of the representative. Name or corporate name. Province and country (If it is not Spanish or operates in Spain). OPERATION KEYS. Relationship of real estate will include data related to rental operations of business premises that exceed the specified threshold.
For each property, It will be required:
NIF of the lessee and, and apply, of the representative. Name or corporate name. Total amount of the operation. Cadastral reference and full direction of the property.
Presentation of the report 347
The presentation is made telematically through the website of the Tax Agency, Using Cl@VE PIN or Electronic Certificate, depending on the circumstances of the declarant.
Once presented, A presentation receipt and a safe verification code will be generated as proof.
