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

General data

Designation

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

Type of procedure

Taxation

Subject

Taxes

Object

Facilitating the filing of the annual declaration of transactions with third parties

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 347

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

  • Order EHA/3012/2008 of 20 October,

    which approves form 347 for the annual declaration of operations with third parties, as well as the physical and logical layouts and the place, form and deadline for filing.(BOE 23-October-2008)

  • Order HFP/1106/2017 of 16 November,

    modifying Order EHA/3127/2009, of 10 November, which approves form 190 for the annual summary return of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and imputations of income and the deadlines for filing forms 171, 184, 345 and 347.(BOE, 18-November-2017).

  • Order HAC/1148/2018 of 18 October,

    por la que se modifican la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, y el modelo 039 de comunicación de datos, correspondientes al régimen especial del grupo de entidades en el impuesto sobre el Valor Añadido, la Orden EHA/3012/2008, de 20 de octubre, por la que se aprueba el modelo 347 de declaración anual de operaciones con terceras personas, así como los diseños físicos y lógicos y el lugar, forma y plazo de presentación, la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, autoliquidación, la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de declaración-resumen anual del Impuesto sobre el Valor Añadido y se modifica el anexo I de la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de declaración censal de alta, modificación y baja en el cen

  • Order HFP/1395/2021 of 9 December

    amending Order EHA/3851/2007, of 26 December, approving form 576 for self-assessment of the Special Tax on Certain Means of Transport, and form 06 for declaration of the Special Tax on Certain Means of Transport, exemptions and non-subjections without prior recognition, Order EHA/3012/ 2008, of 20 October, approving form 347 for the Annual Declaration of Operations with Third Parties, as well as the physical and logical designs and the place, form and deadline for filing, Order HAP/2194/2013, of 22 November, which regulates the general procedures and conditions for the submission of certain self-assessments, informative declarations, 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.Request for non-submission, exemption and reduction of the tax base”, and determination of the place, form, deadline and procedure for its submission (Official State Gazette, 14 December 2021).