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V1395-23 ·24 May 2023 ·consulta-vinculante Medium impact
Tax

Reporting operations already declared via withholdings in Form 347 is not mandatory

A self-employed lawyer inquired whether they must submit Form 347 for transactions with clients who apply withholdings. The DGT ruled that this is unnecessary if the information is already provided through other specific tax returns.

In 5 key points

How it affects those involved

This clarification reduces the administrative burden for taxpayers whose transactions are already subject to withholding tax, preventing redundant reporting.

Lifecycle

2023-05-24PublishedPublished 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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