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V3210-18 18 December 2018 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

It is not mandatory to include in Form 347 operations subject to withholding that have already been declared in Form 190

A lawyer asks whether invoices issued to a company that have undergone IRPF withholding must be included in the annual declaration of operations with third parties (Form 347). The DGT responds that if the information is already provided through other specific declarations, it is not necessary to repeat it in Form 347.

The question raised

Question raised: It is questioned whether said client must be included in Form 347 or if the information presented by the client for the withholdings they apply is sufficient.

The DGT's ruling

Operations that are already declared through a periodic information reporting obligation that coincides are excluded from Form 347. Specifically, if the operations are declared in the annual declaration of withholdings and payments on account, they must not be included in the Annual Declaration of Operations with Third Parties. This responds to the principle of limiting indirect costs derived from compliance with formal obligations.

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