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The consultant asks whether sales at delegated management points count towards the VAT billing limit and whether they must be reported in form 347. The DGT responds that they do count towards the limit, and the obligation to report in form 347 depends on whether the specified value thresholds are exceeded.
Cuestión planteada Desea conocer si, a efectos del límite de facturación que determina el régimen de tributación en el ámbito del Impuesto sobre el Valor Añadido, deben ser tenidos en cuenta los puntos de gestión delegada. Además, conocer si dichos puntos de gestión delegada se deben informar en la declaración anual de operaciones con terceras personas (modelo 347).
Para determinar el límite de facturación del régimen especial del recargo de equivalencia, deben tenerse en cuenta las entregas de bienes realizadas a los puntos de gestión delegada. Respecto al modelo 347, la obligación de informar sobre operaciones con terceros existe si se superan los umbrales de 3.005,06 euros en entregas o 300,51 euros en adquisiciones. No obstante, las personas físicas en régimen de estimación objetiva que tributen simultáneamente por el recargo de equivalencia están excluidas de esta obligación, salvo por las operaciones por las que emitan factura.
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