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A landlord carrying out a regular and economic activity, issuing invoices for commercial premises (taxable) and residential properties (exempt), asks whether they must file Model 347. The DGT responds that, since the activity is not exclusively exempt rentals outside a business, they are obliged to submit the annual declaration.
Question posed: Is there an obligation to submit the declaration of transactions with third parties using Form 347?
Entrepreneurs or professionals carrying out business or professional activities must submit the annual declaration of transactions with third parties. The exclusion of VAT-exempt leases does not apply if these are carried out as an economic activity and are not the sole activity performed. Therefore, if the applicant carries out taxable and exempt leases as an economic activity, they must submit the declaration for the totality of the leases.
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