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V2321-21 16 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

In Form 347, the total amount of sales, including the VAT amount, must be declared

A taxpayer applying the special regime for second-hand goods asks whether they must declare the taxable base or the total amount of their sales in Form 347. The DGT responds that the total amount of the consideration received, including the VAT amount, must be entered.

The question raised

Question raised: The taxpayer wishes to know the amount that must be entered in Form 347 for their sales operations, whether it is the taxable base and the VAT amount included in the invoice or the total amount of the transaction.

The DGT's ruling

For the annual declaration of transactions with third parties, the total amount of the transactions carried out with each person or entity must be listed. In the case of transactions subject to and not exempt from VAT, the total amount of the consideration shall be declared, including the amounts and surcharges passed on by said tax.

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