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The DGT confirms that transactions involving only exports of goods are exempt from the requirement to submit an annual declaration of third-party operations.
Cuestión planteada
Los obligados tributarios que realicen exclusivamente operaciones de exportación de bienes no están obligados a presentar la declaración anual de operaciones con terceras personas (modelo 347). Esto se debe a que dichas operaciones están excluidas del deber de declaración según el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria.
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