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V1947-16 ·5 May 2016 ·consulta-vinculante Medium impact
FISCAL

Payments for regulated education exempt from VAT should not be included in Model 347

A regulated education foundation asks whether family payments for classes should be declared in Model 347. The DGT responds that since these services are VAT-exempt and do not require invoicing, they are excluded from the declaration.

In 6 key points

Lifecycle

2016-05-05PublishedPublished 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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