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V0783-18 ·21 March 2018 ·consulta-vinculante Medium impact
FISCAL

Renters with economic activity must file Model 347

A landlord carrying out a regular and economic activity, issuing invoices for commercial premises (taxable) and residential properties (exempt), asks whether they must file Model 347. The DGT responds that, since the activity is not exclusively exempt rentals outside a business, they are obliged to submit the annual declaration.

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2018-03-21PublishedPublished 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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