Skip to content
V1482-16 ·7 April 2016 ·consulta-vinculante Medium impact
FISCAL

Duty to declare mediation commissions and VAT in Model 347

Auctions company asks what amounts must be included in the annual declaration of third-party operations (Model 347) when acting as a mediator. The DGT responds that commissions plus VAT must be declared when acting on behalf of another party, or the total amounts of deliveries and acquisitions when acting in one's own name.

In 6 key points

Lifecycle

2016-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact