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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.
Cuestión planteada ¿Está obligada a presentar la declaración de operaciones con terceras personas en el modelo 347?
El obligado tributario que desarrolla una actividad económica de arrendamiento de inmuebles y expide facturas no está exento de presentar la declaración anual de operaciones con terceros. No se aplica la exclusión de arrendamientos exentos porque estos no se realizan al margen de una actividad empresarial o profesional. Por tanto, debe presentar la declaración por la totalidad de los arrendamientos planteados, salvo que se aplique la exclusión por coincidencia de información en otras declaraciones específicas.
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