![\"Declaracion](\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/02\/Infografi\u0301a-Modelo-347-_-Ilia-Consulting-1-2.jpg\")
<\/a><\/span><\/div><\/i><\/i><\/span>Questions about Form 347<\/span><\/a><\/h4><\/div>\n\n- What is Form 347<\/a><\/li>\n
- Who is required to file Form 347?<\/a><\/li>\n
- Exempt from presenting it<\/a><\/li>\n
- How to fill in Form 347?<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n
What is Form 347<\/h2>\n
Form 347 is an annual informative statement that includes the total of the operations carried out with clients and\/or suppliers provided that all of them exceed 3,005.06 euros per year.<\/p>\n
<\/div>\nWho is required to file Form 347?<\/h2>\n
Entities without legal personality (that carry out the economic activity) and entities that carry out certain functions of collection by third parties.<\/p>\n
<\/div>\nExempt from presenting it<\/h2>\n
In certain cases, when a collection function is carried out on behalf of third parties and the amount does not exceed \u20ac 300.51 per year.<\/p>\n
\n- It has carried out operations with third parties, but they do not reach \u20ac 3,005.06 per year.<\/li>\n
- It does not have a tax address or headquarters in Spain.<\/li>\n
- Income tax for objective estimation and VAT for the simplified regime or equivalence surcharge.<\/li>\n
- Operations not subject to this obligation in accordance with Art. 33.2 of Royal Decree 1065\/2007.<\/li>\n
- Taxpayers who have to report on transactions included in the VAT books, according to Art. 36 of Royal Decree 1065\/2007.<\/li>\n<\/ul>\n<\/div>\n
How to fill in Form 347?<\/h2>\n
It is essential that the declarant confirms with customers and suppliers the amounts that both have posted. They must coincide unless the invoice is received in a quarterly period different from the date of issue, the moment that justifies the execution of the operation.<\/p>\n
This year it is presented between February 1 and March 1.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>
- \n
- What is Form 347<\/a><\/li>\n
- Who is required to file Form 347?<\/a><\/li>\n
- Exempt from presenting it<\/a><\/li>\n
- How to fill in Form 347?<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>
<\/div>\nWhat is Form 347<\/h2>\n
Form 347 is an annual informative statement that includes the total of the operations carried out with clients and\/or suppliers provided that all of them exceed 3,005.06 euros per year.<\/p>\n
<\/div>\nWho is required to file Form 347?<\/h2>\n
Entities without legal personality (that carry out the economic activity) and entities that carry out certain functions of collection by third parties.<\/p>\n
<\/div>\nExempt from presenting it<\/h2>\n
In certain cases, when a collection function is carried out on behalf of third parties and the amount does not exceed \u20ac 300.51 per year.<\/p>\n
- \n
- It has carried out operations with third parties, but they do not reach \u20ac 3,005.06 per year.<\/li>\n
- It does not have a tax address or headquarters in Spain.<\/li>\n
- Income tax for objective estimation and VAT for the simplified regime or equivalence surcharge.<\/li>\n
- Operations not subject to this obligation in accordance with Art. 33.2 of Royal Decree 1065\/2007.<\/li>\n
- Taxpayers who have to report on transactions included in the VAT books, according to Art. 36 of Royal Decree 1065\/2007.<\/li>\n<\/ul>\n<\/div>\n
How to fill in Form 347?<\/h2>\n
It is essential that the declarant confirms with customers and suppliers the amounts that both have posted. They must coincide unless the invoice is received in a quarterly period different from the date of issue, the moment that justifies the execution of the operation.<\/p>\n
This year it is presented between February 1 and March 1.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>
- Who is required to file Form 347?<\/a><\/li>\n