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V0766-23 ·29 March 2023 ·consulta-vinculante Medium impact
Tax

Invoices with IRPF withholding already declared in Form 190 do not need to be included in Form 347

A lawyer asks whether invoices where clients have already applied IRPF withholding and declared them in Form 190 must be included in the annual informative return of transactions with third parties (Form 347). The DGT responds that it is not mandatory to include them if the information is already provided specifically in other tax returns.

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2023-03-29PublishedPublished 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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