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V0645-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

No required to include operations in model 347 if already declared in model 190

An architect asks whether they must submit model 347 for operations exceeding 3,005.06 euros with a client who already applies withholdings. The DGT replies that such operations do not need to be included in model 347 if they are already reported in specific declarations with matching content.

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2022-03-24PublishedPublished 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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