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V0879-23 ·13 April 2023 ·consulta-vinculante Medium impact
Tax

Operations in model 347 must be declared at net amount after returns, discounts, and void transactions

The DGT clarifies how third-party transactions should be declared to meet the annual declaration limit, stating they must be reported at the net amount after returns, discounts, bonuses, and void transactions.

In 6 key points

How it affects those involved

Businesses must adjust their declarations in model 347 to reflect net values after returns, discounts, and void transactions to comply with annual limits.

Lifecycle

2023-04-13PublishedPublished 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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