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An architect asks whether they must submit model 347 for operations exceeding 3,005.06 euros with a client who already applies withholdings. The DGT replies that such operations do not need to be included in model 347 if they are already reported in specific declarations with matching content.
Cuestión planteada Se cuestiona si es necesario presentar el modelo 347 por las operaciones con ese cliente que superan la cifra de 3.005,06 euros durante el año o basta con la información que presente el cliente por las retenciones que este practique.
Las operaciones que se declaran mediante una obligación periódica de suministro de información con contenido coincidente, como es la declaración anual de retenciones e ingresos a cuenta (modelo 190), quedan excluidas del deber de incluirse en la declaración anual de operaciones con terceras personas (modelo 347). Esto responde al principio de limitación de costes indirectos derivados del cumplimiento de obligaciones formales.
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