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A self-employed professional asks whether they are required to file Form 347 (annual statement of transactions with third parties) if their transactions exceed the legal limit, even if they do not file other information returns. The DGT rules that the obligation applies if the thresholds are met, unless the transactions are already reported in other specific declarations.
Cuestión planteada En caso de realizar operaciones con terceras personas que superen los 3.005,06 € anuales, ¿ésta obligado a presentar el modelo 347 de declaración anual de operaciones con terceras personas, o está exento de presentarla?
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