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A commercial landlord asks whether they must submit the annual declaration of operations with third parties (form 347). The DGT responds that, since the lease is subject to retention, the information is already included in form 180, avoiding duplication.
Cuestión planteada Si tiene obligación como arrendador del local de negocio de presentar la declaración anual de operaciones con terceras personas (modelo 347)
Los arrendadores de locales de negocio que estén sujetos a retención no están obligados a presentar el modelo 347. Esto se debe a que el modelo 180 ya incluye la información de las referencias catastrales y localización de los inmuebles. Al coincidir el contenido de ambas declaraciones informativas, se aplica la excepción de no declarar operaciones ya comunicadas mediante otros modelos específicos.
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