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The consultant asks whether transport services linked to exports outside the EU must be declared in Model 347 if exceeding 3,005.06 euros per recipient. The DGT confirms that such services must be included if the amount exceeds this threshold per recipient.
Cuestión planteada Si estas operaciones deben incluirse en la declaración anual por operaciones con terceras personas - modelo 347 - cuando superen la cifra de 3.005,06 euros durante el año natural en cuestión.
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