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A psychology professional asks whether to file Model 390 VAT and Model 347 for third-party transactions, as their psychological services are exempt but they rent office space. The DGT responds that Model 390 must be filed due to VAT liability on office rentals, and that operations already reported in Model 180 should not be included in Model 347.
Cuestión planteada Obligación de presentar la declaración resumen anual del Impuesto sobre el Valor Añadido (modelo 390) así como, incluir las operaciones descritas que superan 3.000 euros en la declaración anual de operaciones con terceras personas (modelo 347).
El arrendamiento de despachos para actividad empresarial está sujeto al IVA, por lo que la profesional debe presentar declaraciones-liquidaciones periódicas y el modelo 390, salvo que solo realizara operaciones exentas. Respecto al modelo 347, no es obligatorio incluir las operaciones que ya se informan mediante otras declaraciones específicas cuyo contenido sea coincidente, como ocurre con el modelo 180 de retenciones por arrendamientos.
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