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V0454-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

No obligation to file Form 347 if only goods exports are made

The DGT confirms that transactions involving only exports of goods are exempt from the requirement to submit an annual declaration of third-party operations.

In 5 key points

How it affects those involved

Tributary taxpayers engaged solely in goods exports are not required to file Form 347.

Lifecycle

2021-03-03PublishedPublished 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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