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V2033-16 ·11 May 2016 ·consulta-vinculante Medium impact
FISCAL

Acquisitions with passive subject investment must be declared separately in Form 347

The consultant asks how to declare purchases from the same supplier in Form 347 that include goods with VAT borne and devices (mobiles, tablets, computers) subject to passive subject investment. The DGT responds that these operations must be recorded separately with distinct calculation bases.

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2016-05-11PublishedPublished 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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