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The query asks whether invoices for exempt services, such as insurance or language training, must be recorded in the Register of Received Invoices and in Form 347. The DGT rules that they must be recorded in both the register and Form 347 if they exceed the established amount threshold.
Cuestión planteada - Inclusión en el Libro Registro de facturas recibidas.
Los sujetos pasivos deben anotar en el Libro Registro de facturas recibidas todas las facturas recibidas por adquisiciones de bienes y servicios para su actividad, incluyendo las operaciones no sujetas o exentas. En cuanto al modelo 347, las operaciones exentas deben incluirse si el importe conjunto con un mismo tercero supera los 3.005,06 euros anuales. Al actuar la sociedad como empresario, estas operaciones deben ser objeto de facturación y no quedan excluidas del deber de declaración.
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