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V1108-15 10 April 2015 · SG de Tributos Criterion in force
IVA · arrendamiento de locales de negocio

No obligation to file model 347 for commercial premises subject to retention

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.

The question raised

Whether there is an obligation as a lessor of business premises to submit the annual declaration of operations with third parties (Form 347)

The DGT's ruling

Lessors of business premises performing operations subject to withholding are not required to submit Form 347. This is because Form 180 already includes the cadastral references and the location of the properties. As the content of both declarations is identical, the exclusion provided for in the regulations applies to avoid duplication of information.

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