Form 347. Informative Tax Return. Annual declaration of operations with third parties.

Processing regulations

On assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts for the account debit procedure, through the non-advanced signature system with access password in a previous register (pin24h). (Official State Gazette 11-marzo-2014)

Basic Regulations

• Order EHA/3012/2008 of 20 October,

  Approving form 347 of the annual declaration of transactions with third parties, as well as physical and logical designs and the place, form and deadline for filing. (Official State Gazette 23-octubre-2008)

• Order HFP/1106/2017, of 16 November,

  Amending Order EHA/3127/2009 of 10 November, approving Form 190 for the annual summary of withholdings and payments on account of Personal Income Tax on earned income and economic activities , prizes and certain capital gains and income imputations and the deadlines for filing forms 171, 184, 345 and 347. (Official State Gazette, November ). 18-noviembre-2017

• Order HAC/1148/2018, of 18 October,

  Amending Order EHA/3434/2007 of 23 November, approving forms 322 of monthly self-assessment, individual model, and 353 monthly self-assessment, aggregated form, and form 039 for communication of data, corresponding to the special regime of the group of companies in Value Added Tax, Order EHA/3012/2008 of 20 October, whereby form 347 of annual declaration of transactions with third parties, as well as physical and logical designs and the place, form and term is approved of presentation, Order EHA/3786/2008, of 29 December, approving Form 303 Value Tax self-assessment, Order EHA/3111/2009, of 5 November, approving Form 390 on declaration-added annual summary of Value Added Tax and Annex I to Order EHA/1274/2007 of 26 April is amended, approving forms 036 of the census declaration of registration, modification and cancellation in the census of employers, professionals and withholders and 037 simplified census declaration of registration, modification and cancellation in the census of employers, professionals and withholders, and Order HAP/2194/2013, of 22 November (Official State Gazette 31-octubre-2018)

• Order HFP/1395/2021, of 9 December,

  Amending Order EHA/3851/2007 of 26 December, approving Form 576 of self-assessment of the Special Tax on Certain Means of Transport, and form 06 of the declaration of the Special Tax on Certain Means of Transport, exemptions and no fasteners without prior recognition, Order EHA/3012/2008 of 20 October approving the model 347 annual declaration of transactions with third parties, as well as physical and logical designs and the place, form and deadline for filing the order HAP/2194/2013 of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative tax returns, census declarations, communications and requests for refunds, of a tax nature, and Order HAC/171 / 2021, of 25 February, approving Form 05, "Special Tax on Certain Means of Transport. Application for non-taxable income, exemption and reduction "and the place, form, deadline and procedure for filing (Official State Gazette 14-diciembre-2021) are determined.