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V0189-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

UK professionals without NIF: services purchases over €3,005.06 must be declared in form 347

A company asks whether purchases of UK professionals' services without NIF must be declared in form 349. The DGT responds that, as they cannot be included in form 349, such information must be declared in form 347 if the threshold of €3,005.06 is exceeded.

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2015-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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