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MEDIUM
FISCAL

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

V1713-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1713-25
Published
23 Sept 2025

Summary

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.

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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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