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V0923-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

Form 347: No requirement to include transactions already reported in Form 190

A property manager enquired whether their fees must be included in Form 347 when the counterparty has already reported them in Form 190. The Directorate General for Taxes (DGT) ruled that, as there is an obligation to provide specific and matching information, such transactions are excluded from Form 347.

In 6 key points

How it affects those involved

This clarification prevents the duplication of reporting for transactions already covered by withholding tax returns, simplifying compliance for taxpayers.

Lifecycle

2023-04-19PublishedPublished 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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