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No mandatory to include previously reported third-party operations in annual declaration
V1065-26
Loss of tax-protected cooperative status if transactions with non-members exceed 50%
V2019-25
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
Risk capital societies must file annual third-party operations declaration if carrying out business activities
V2297-24
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
Entrepreneur status maintained until patrimony liquidation, no obligation to file model 347
V1323-24
Sports and cultural clubs must submit annual declarations of operations with third parties
V0314-24
Annual declaration required for third-party transactions exceeding €3,005.06
V0077-24
Taxi drivers on objective estimation not required to file third-party operations declaration except for invoiced transactions
V2900-23
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
V0926-23
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
Must file Model 390 VAT for office rentals, excluding Model 347 operations already reported in Model 180
V1897-22
Business associations must declare purchases outside their activity if exceeding €3,005.06
V1732-22
Acquisitions outside business activities imputed by obligation recognition date
V2013-21
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
Acquisitions of services with retention not to be included in annual declaration of third-party operations if already reported in retention and advance income declarations
V0190-21
Obligación de alta censal si la actividad de autor se califica como profesional
V2767-19
Imposibilidad de incluir operaciones en el modelo 349 por falta de NIF del destinatario
V2248-19
Los servicios de una sociedad municipal como medio propio pueden no estar sujetos al IVA bajo ciertas condiciones
V1212-19
Conditions for the exemption from reporting operations with policyholders in the annual third-party return
V0693-19
No general obligation to submit third-party operations declaration for estimated taxpayers
V0632-19
No need to declare third-party operations if separate deliveries and purchases are below threshold
V0598-19
Civil liability indemnity not to be included in annual declaration of third-party transactions
V0233-19
Las donaciones no reintegrables pueden quedar excluidas de la declaración de operaciones con terceros si se realizan al margen de la actividad empresarial
V2104-18
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
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 comunidades de propietarios no repercuten IVA en cuotas ni derramas, salvo que realicen actividades empresariales
V5149-16
No mandatory to declare gold or silver jewellery purchases from individuals in Form 347
V5135-16
La localización del arrendamiento de maquinaria industrial depende de la condición del destinatario y de la utilización efectiva del bien
V1530-16
Duty to declare mediation commissions and VAT in Model 347
V1482-16
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
Religious sisters' purchases for social assistance not to be declared in annual third-party operations statement
V1578-15
Services must be included in annual third-party operations declaration unless excluded by specific declarations
V1176-15
Wages, social security and public fees excluded from annual operations declaration
V1163-15
No obligation to file model 347 for commercial premises subject to retention
V1108-15
Social entities must file form 347 for non-exempt acquisitions
V0572-15
Federations must submit annual declaration of third-party operations if carrying out commercial activities
V0532-15
Intra-community service acquisitions without provider NIF must be declared in form 347 if exceeding €3,005.06
V0050-15
Social entities must file annual declaration of third-party operations for 2014
V1654-14
The reinsurer may fulfil tax obligations on behalf of non-resident insurers
V1308-14
Sports federations may be required to file annual declarations on third-party operations
V1258-14
No mandatory to include previously declared third-party operations in annual declaration
V1208-14
Tax obligations for renewable energy entity upon establishment
V0129-14
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