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V5135-16 ·28 November 2016 ·consulta-vinculante Medium impact
FISCAL

No mandatory to declare gold or silver jewellery purchases from individuals in Form 347

A company asked whether it must report annual purchases of gold or silver jewellery from individuals exceeding 3,005.06 euros in Form 347. The DGT confirms no such obligation exists.

In 6 key points

How it affects those involved

Businesses are not required to report purchases of gold or silver jewellery from private individuals in their annual Form 347 declarations.

Lifecycle

2016-11-28PublishedPublished 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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