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V2321-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

In Form 347, the total amount of sales, including the VAT amount, must be declared

A taxpayer applying the special regime for second-hand goods asks whether they must declare the taxable base or the total amount of their sales in Form 347. The DGT responds that the total amount of the consideration received, including the VAT amount, must be entered.

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2021-08-16PublishedPublished 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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