Doctrine by topic · DGT Observatory

Form 347: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 42 rulings · 2014–2025

Current position

Obligated parties must report in Form 347 transactions with third parties that exceed 3,005.06 euros annually, provided they involve business or professional activities. Transactions that are already reported through other declarations with coinciding content and those that do not require the issuance of an invoice under specific regulations are excluded. Likewise, pure export transactions and income from employment are not subject to this reporting obligation.

The DGT's position remains constant in the application of the exclusions provided for in the Regulations. The doctrine has progressively specified the cases of exclusion, such as the duplication of information with other forms or the nature of transactions that do not require an invoice. No change in criterion is observed, but rather a systematic application of regulatory exemptions to specific cases.

Turning points

  1. V0204-15

    Establishes that to avoid duplication of information, transactions already declared in forms with coinciding content are excluded from Form 347.

  2. V4727-16

    Clarifies that the obligation to report acquisitions of goods persists even if the transactions are not subject to IVA (Value Added Tax).

Analysis based on 38 of 42 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V0077-24 16 Feb 2024

Annual declaration required for third-party transactions exceeding €3,005.06

SG de Tributos
declaración anual de operaciones con terceras personasactividades empresarialesanotación registralmodelo 347obligación de información LGT — Ley 58/2003 General Tributaria art. 89.1LGT — Ley 58/2003 General Tributaria art. 93.1
Affects CompanyExpat · Non-residentIndividual
V2921-23 31 Oct 2023

Simplified invoices allowed for services under €400

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidasasientos resúmenesmodelo 347identificación del destinatario LIVA — Ley 37/1992 del IVA art. 164.1.3RD 1619/2012
Affects CompanyExpat · Non-residentIndividual
V1395-23 24 May 2023

Reporting operations already declared via withholdings in Form 347 is not mandatory

SG de Tributos
declaración anual de operaciones con terceras personasretencionesobligación periódica de suministro de informaciónmodelo 347ingresos a cuenta RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.iRIRPF — RD 439/2007, Reglamento del IRPF art. 108.2
Affects CompanyExpat · Non-residentIndividual
V1394-23 24 May 2023

Annual operations declaration does not include cessation of activity benefits

SG de Tributos
modelo 347cese de actividadrendimientos del trabajoactividad empresarialsubvenciones no reintegrables RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0923-23 19 Apr 2023

Form 347: No requirement to include transactions already reported in Form 190

SG de Tributos
modelo 347modelo 190declaración informativasuministro de informaciónretenciones RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.a
Affects CompanyExpat · Non-residentIndividual
V0274-23 15 Feb 2023

Farmland sale by farmer may be VAT-exempt if conditions met

SG de Impuestos sobre el Consumo
régimen especial de agriculturaexención de terrenos rústicosbienes de inversiónmodelo 347entregas de bienes LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2.b
Affects CompanyExpat · Non-residentIndividual
V2042-22 22 Sept 2022

No applicable subject passive investment; Model 347 required

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoconstrucciones accesoriasmodelo 347régimen especial de agriculturaedificaciones LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V0645-22 24 Mar 2022

No required to include operations in model 347 if already declared in model 190

SG de Tributos
declaración anual de operaciones con tercerosmodelo 347retenciones e ingresos a cuentamodelo 190obligación de suministro de información RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 32
Affects CompanyExpat · Non-residentIndividual
V2002-21 24 Jun 2021

Indemnizaciones and legal fees not to be declared in Model 347

SG de Tributos
modelo 347indemnizaciónsuplidosactividad empresarialmediación RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual

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