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A sports federation has requested clarification on how to report license and membership fee payments and receipts using Form 347. The Directorate General for Taxes (DGT) has ruled that the reporting must focus on the flow of goods and services related to professional activity rather than the financial flow.
Cuestión planteada ¿Cómo debe cumplimentar estos pagos y cobros en el modelo 347?¿Debe declarar como adquisiciones de bienes y servicios los pagos a la Federación Española y demás proveedores cuando exceden de 3.005,06 €; como entregas de bienes y servicios superiores a 3.005,06 € los cobros de la Federación Española, y los servicios prestados a organismos oficiales, diputaciones y ayuntamientos; y, como cobros por cuenta de terceros superiores a 300,51 € los cobros a los clubs que no pertenezcan a pagos de los deportistas, árbitros y jueces canalizados a través de sus clubs?
Las entidades que desarrollen actividades empresariales o profesionales deben declarar las operaciones de bienes y servicios que, en conjunto, superen los 3.005,06 € anuales por cada tercero. En operaciones de mediación actuando en nombre ajeno, solo se debe declarar el importe correspondiente al servicio de mediación. Quedan excluidas las operaciones al margen de la actividad empresarial o aquellas que no requieran la expedición de factura.
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