Skip to content
V1713-25 ·23 September 2025 ·consulta-vinculante Medium impact
Tax

Tax obligation to file Model 347 depends on being a trader or professional for VAT purposes

A software programmer with a single client in Uruguay asks whether they must submit the annual declaration of operations with third parties (Model 347). The DGT determines that, by providing programming services, the individual qualifies as a trader or professional for VAT purposes and must comply with formal information obligations.

In 6 key points

Lifecycle

2025-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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