Partner-attended · reply within 24 business hours
Language
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 59 results.
Tax obligation to file Model 347 depends on being a trader or professional for VAT purposes
V1713-25
Obligation to report in Form 347 regarding transactions with third parties according to economic activity and legal thresholds
V0952-25
Model 346 not applicable for biodiversity service payments to farmers and herders
V0656-25
SICAV with exempt VAT activity: Model 347 filing depends on invoicing obligation
V2302-24
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
Risk capital fund without legal personality: no entrepreneur status or obligation to file Model 347
V2296-24
Entrepreneur status maintained until patrimony liquidation, no obligation to file model 347
V1323-24
Annual declaration required for third-party transactions exceeding €3,005.06
V0077-24
Expedición de facturas simplificadas por importes inferiores a 400 euros y uso de asientos resúmenes
V2921-23
Sales at delegated management points count towards the equivalence surcharge threshold
V2689-23
Annual operations declaration does not include cessation of activity benefits
V1394-23
Operations in model 347 must be declared at net amount after returns, discounts, and void transactions
V0879-23
Farmland sale by farmer may be VAT-exempt if conditions met
V0274-23
One annual form required for IRPF, VAT and third-party transactions
V0060-23
No applicable subject passive investment; Model 347 required
V2042-22
Must file Model 390 VAT for office rentals, excluding Model 347 operations already reported in Model 180
V1897-22
Invoices received in January must be recorded and declared in Model 347 for that year
V0890-22
No required to include operations in model 347 if already declared in model 190
V0645-22
Requirement to include non-EU export transport services in Model 347 if exceeding threshold
V2301-21
Indemnizaciones and legal fees not to be declared in Model 347
V2002-21
Operations exempt from VAT must be declared in Form 347 if facturing obligation arises
V0899-21
Import and export operations not required in Model 347 declaration
V0764-21
No obligation to file Form 347 if only goods exports are made
V0454-21
Municipal political groups must have own NIF for tax purposes
V3552-20
Las exportaciones y entregas a viajeros quedan excluidas del deber de informar en el modelo 347
V3510-19
Analysis of the VAT liability of waste collection services provided by a Consortium
V0371-19
Civil liability indemnity not to be included in annual declaration of third-party transactions
V0233-19
No procede declarar cobros por cuenta de terceros en el modelo 347 si estos no corresponden a honorarios profesionales o derechos de propiedad intelectual
V2002-18
Los sujetos obligados al SII están exonerados de presentar el modelo 347
V1815-18
Renters with economic activity must file Model 347
V0783-18
Obligación de declarar en el modelo 347 las operaciones de bienes y servicios que superen los 3.005,06 €
V2517-17
Las compensaciones por participación circunstancial en tests online califican como ganancias patrimoniales sin retención
V2329-17
Obligación de presentar el modelo 347 cuando las operaciones con terceros superen los 3.005,06 euros anuales
V2201-17
Uso de claves en el modelo 347 para entidades públicas y exclusión de premios declarados en el modelo 190
V1774-17
Las aseguradoras no tienen la obligación general de emitir factura por operaciones de seguro exentas
V1508-17
No mandatory to declare gold or silver jewellery purchases from individuals in Form 347
V5135-16
Tratamiento de las adquisiciones de bienes a proveedores franceses y su posible calificación como adquisición intracomunitaria
V4812-16
Duty to report purchases from third parties exceeding €3,005.06 in Form 347
V4727-16
Obligación de presentar el modelo 347 para quienes desarrollen actividades empresariales o profesionales
V2965-16
Obligación de incluir facturas de operaciones exentas en el Libro Registro de facturas recibidas
V2503-16
Acquisitions with passive subject investment must be declared separately in Form 347
V2033-16
Payments for regulated education exempt from VAT should not be included in Model 347
V1947-16
Posibilidad de presentar declaraciones sustitutivas para corregir errores en el modelo 347
V1913-16
No mandatory to declare in form 347 aids previously reported in form 190
V1914-16
Duty to declare mediation commissions and VAT in Model 347
V1482-16
La transmisión de una cartera de clientes puede estar sujeta al IVA si no constituye una unidad económica autónoma
V0714-16
No declaration required for loan received to settle prior debt
V4126-15
Water district communities obliged to file model 347 for business activities
V2524-15
La empresa debe declarar en el modelo 347 los servicios de visado si el profesional actúa en nombre y por cuenta de la misma
V1492-15
No obligation to file model 347 for commercial premises subject to retention
V1108-15
Commissioning services from non-EU taxpayers must be declared in form 347 if exceeding €3,005.06
V0769-15
Social entities must file form 347 for non-exempt acquisitions
V0572-15
Duty to declare in form 347 if operations with a French provider without VAT ID cannot be included in form 349
V0204-15
UK service purchases without VAT NIF must be declared in form 347 if over €3,005.06
V0188-15
UK professionals without NIF: services purchases over €3,005.06 must be declared in form 347
V0189-15
Obligación de declarar adquisiciones intracomunitarias de servicios sin NIF del proveedor en el modelo 347
V0043-15
Intra-community service acquisitions without provider NIF must be declared in form 347 if exceeding €3,005.06
V0050-15
Services of a property owners' association in an industrial area are VAT liable
V2831-14
Embassies and foreign representation bodies not required to declare corporate tax or form 347
V1882-14
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.