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An entity managing sales proceeds for its members has enquired whether these must be reported via Form 347 or the SII system. The DGT has ruled that the Form 347 obligation does not apply to sales proceeds and that, if the SII system is applicable, the entity is exempt from filing Form 347.
Cuestión planteada Obligatoriedad de relacionar los citados cobros en la declaración informativa de operaciones con terceras personas y, en su caso, en el Suministro Inmediato de Información (en adelante SII).
La obligación de declarar cobros por cuenta de terceros en el modelo 347 se limita a honorarios profesionales o derechos de propiedad intelectual, industrial o de autor. Como la entidad gestiona ventas de mercaderías y no honorarios, no le aplica el artículo 31.3 del RGAT. Si la entidad está obligada al SII, no debe presentar el modelo 347.
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