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V0952-25 3 June 2025 · SG de Tributos Criterion in force
IVA · modelo 347

Obligation to report in Form 347 regarding transactions with third parties according to economic activity and legal thresholds

The DGT clarifies that non-recoverable public subsidies received in relation to business or professional activities and exceeding 3,005.06 euros annually per public administration must be declared in model 347.

The question raised

Question raised 1. Whether the grant received by the Foundation must be reported in its entirety in Form 347 for exceeding 3,005.06 euros, or if, conversely, it only has to report the portion corresponding to the Foundation based on its participation.

The DGT's ruling

Deben incluirse en la declaración anual de operaciones con terceras personas las subvenciones públicas recibidas si no son reintegrables y se han percibido en relación con la actividad empresarial o profesional. Asimismo, es necesario que el importe anual procedente de cada Administración Pública supere la cifra de 3.005,06 euros.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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