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V1108-15 ·10 April 2015 ·consulta-vinculante Medium impact
Tax

No obligation to file model 347 for commercial premises subject to retention

A commercial landlord asks whether they must submit the annual declaration of operations with third parties (form 347). The DGT responds that, since the lease is subject to retention, the information is already included in form 180, avoiding duplication.

In 6 key points

Lifecycle

2015-04-10PublishedPublished 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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