Business, transactions or purchases of certain certain goods or services are part of our day and also from yours. It is common to carry out certain notable operations, such as equipment goods, issue invoices, or experience daily expenses with suppliers, but it is also in our personal use. The fiscal form that includes this ‘day by day’ for SMEs and self -employed is model 347, an annual informative statement of operations with third parties, which collects throughout the operation of more than 3,005.06 euros after the year and payments in payments in Metallic for more than 6,000 euros that could be between two parts.
what is model 347
Finance needs to cross data in the different operations carried out in our country annually. As with other procedures, it is necessary to break down the information related to purchases and sales in a quarterly manner, separating deliveries and the acquisitions of goods and services. Once a year is elapsed, and in accordance with the provisions of the VAT Law, it proceeds to its presentation in February.
Entrepreneurs and professionals are obliged to present the 347 model provided they have carried out operations with third parties for an amount exceeding 3,005.06 euros during the calendar year, separating deliveries and the acquisitions of goods and services separately. < /p>
There are exceptions to the declaration of model 347 for those who:
- Business or professionals are carried out in Spain without having in Spanish territory the headquarters of economic activity, a permanent establishment or its fiscal domicile or, in the case of entities in the attribution of income constituted abroad, without having a presence in Spanish territory.
- Natural persons and entities in attribution of income in the Income Tax of natural persons, for the activities that are taxed in said tax by the method of objective estimation and in the Value Added Tax (VAT) by the regimes Simplified special or agriculture, livestock and fishing or equivalence surcharge, except for the operations that are excluded from the application of the aforementioned regimes, as well as those others by which they issue an invoice.
- The taxpayers who have not carried out operations that exceed the amount of 3,005.06 euros during the corresponding calendar year or 300.51 euros during the same period, when they perform the collection function on behalf of third parties of professional fees or professional fees of rights derived from intellectual, industrial or author property or others on behalf of their partners, associates or collegiate.
- The taxpayers who have exclusively carried out operations excluded to the duty of declaration, as provided in article 33 of Royal Decree 1065/2007.
- The taxpayers who must inform about the operations included in the Books Registration of the Value Added Tax, according to article 36 of Royal Decree 1065/2007.
operations related to model 347
Thus, the following operations will be included in model 347, provided they exceed the amount of 3,005’06 euros:
- Deliveries and acquisitions of habitual or atypical operations.
- Provision and acquisition of regular or atypical operations.
- Non -refundable grants and aids.
- Real estate operations.
- Operations of insurance entities.
- Customer and suppliers advances (when the operation is carried out, the amount of the same minority in the advance of the advance) will be declared.
are excluded from declare the following operations in model 347:
- Deliveries of goods or services for which the taxpayers have not issued or delivered invoice or substitute document.
- Operations carried out outside the business or professional activity of the taxpayer.
- Deliveries, benefits or acquisitions of goods or services made free of charge of the Value Added Tax (VAT).
- Leases of goods exempt from the Value Added Tax (VAT) carried out by natural persons or entities without legal personality outside any other business or professional activity.
- Acquisitions of stagnant or stagnant effects and postcard signs, except those that are considered collect objects.
- Operations carried out by social entities or establishments.
- Imports and exports of goods, and the operations carried out directly from or for a permanent establishment of the taxpayer located outside the Spanish territory, unless they are based in Spain and the person or entity with whom the operation is carried out acts from an establishment located in Spanish territory.
- Deliveries and acquisitions of goods that suppose shipments between the Spanish peninsular territory or the Balearic Islands and the Canary Islands, Ceuta and Melilla.
The deadline for presenting this model in accordance with the operations carried out in 2016 ends on the next day 29 of this month. In the case in which model 347 is not presented, a tax infraction typified in article 93 and 94 of the General Tax Law with a fixed pecuniary sanction of 20 euros for each data or set of data referred to the same person or entity that has been omitted, with a minimum of 300 and a maximum of 20,000 euros
We can help you configure this model from info@verumasesores.com
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