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A company asked whether it must report annual purchases of gold or silver jewellery from individuals exceeding 3,005.06 euros in Form 347. The DGT confirms no such obligation exists.
Cuestión planteada ¿Tiene que declarar en el modelo 347 a los particulares que compra joyas de oro o plata si el importe supera los 3.005,06 € en un año?
Las compras de joyas de oro o plata realizadas por una entidad mercantil a un particular no deben incluirse en la declaración anual de operaciones con terceros. Esto se debe a que el particular vendedor no tiene la consideración de empresario o profesional y, por tanto, no tiene la obligación de expedir factura. Según el artículo 33.2.a) del RGAT, quedan excluidas del deber de declaración las operaciones en las que el obligado no debió expedir factura.
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