Who is required to submit Form 347?

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In other words, it is an informative declaration where you have to record all the operations you have with your clients and promoters, as long as said operations together exceed the figure we mentioned.

The General Tax Law, in its Article 93 , establishes the obligation to inform the Treasury of all transactions carried out by business or professional activities. In this sense, Form 347 is used to comply with the delivery of this information.

What is the importance of Form 347?
In addition to complying with Spanish legislation, this model is of great importance to the Treasury and the companies themselves. In the case of the Tax Agency, the declaration represents a key means of avoiding tax evasion and tax fraud.

Both your company and your clients and suppliers must complete Form 347. This way, the agency can compare the declared transactions and ensure that they match.

Furthermore, the data is also used to make statistical calculations on the national economy and to monitor the country's activity. This enables the State to design strategies that are better adapted to the reality of the Spanish economy.

Finally, for the person or entity filing the return, it helps them keep track of all their operations during the fiscal year. In addition, it is an effective strategy for discovering economic patterns and making informed decisions about the future. It should be noted that it also helps ensure the transparency of all their transactions.


You can find a guide with specific information about the model and its presentation on the Tax Agency's website . It establishes who has to file the declaration following the specifications of Article 31 of the RGAT .

Those required to submit Form 347 are:

All those who carry out transactions with third parties in accordance with their business or professional activities, provided that the amounts exceed €3,005.06. This includes self-employed persons and public or private companies.
Organizations to which Law 49/1960, of June 21 , related to horizontal property, applies .
Those who have made purchases of goods and services outside list of austria cell phone number of any business or professional activity.
Entities that carry out collection functions on behalf of their partners, associates, members, as well as professional fees or rights related to intellectual property, the author or others; including companies, associations and professional associations.
Who is not required to submit Form 347
There are some exceptions that you should be aware of. One example of this is companies that import goods or those whose purchases of goods involve shipments between mainland Spain, the Balearic Islands and the Canary Islands, as well as Ceuta and Melilla.

Below we specify who is not required to submit Form 347 according to Article 32 of the RGAT :

Companies that do not have permanent establishments or a tax domicile within Spanish territory.
Entities under an income attribution regime established abroad, which do not have a presence in the country.
Individuals and entities that pay Personal Income Tax using the objective estimation method and, at the same time, are subject to Value Added Tax under one of the special regimes.
Those who have carried out only operations that are not required to be declared, in accordance with the provisions of Article 33 of the RGAT .
It is important to mention that, according to the regulations of the Tax Agency, those individuals or companies that are required to keep their VAT book records directly in the electronic office during the fiscal year, do not have to submit Form 347.

When is Form 347 submitted?
Now that you know what Form 347 is, it's time for you to know exactly when you have to submit it. This process is usually done electronically, that is, through the Tax Agency's electronic office using a digital certificate, electronic ID or cl@ve PIN.