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A religious congregation inquires about the information required to be submitted via the SII and whether they must also file Form 347. The DGT rules that being subject to the SII exempts entities from the obligation to file Form 347 and the corresponding informative return.
Cuestión planteada Estando la consultante obligada a la llevanza de los libros registros a través del Suministro Inmediato de información plantea qué información debe remitir y si está obligada a la presentación del Modelo 347.
Los sujetos pasivos obligados al SII mediante el suministro electrónico de registros de facturación están exonerados de presentar la declaración sobre operaciones con terceras personas (modelo 347). En el caso de establecimientos privados de carácter social, la Orden HFP/417/2017 no exige incluir en el SII las adquisiciones realizadas al margen de la actividad empresarial. Por tanto, la consultante debe remitir los registros de facturación de las facturas expedidas y recibidas de su actividad económica hospitalaria.
What is published here, applied to a company or a specific case. The first meeting is free.
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