Instructions
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DECLARANT AND SUMMARY
Financial year
The fiscal year to which the declaration corresponds will be indicated.
NIF declarant
- The NIF of the obligor will be recorded when submitting 347.
- In the case of declarants under 14 years of age, this box must be completed with their own NIF and the "representative NIF" box, as provided in these instructions for the same.
Surname and first name or company name of the declarant
- If the taxpayer is an individual, it must be entered as the first surname, a space, the second surname, a space and the full first name, in that order.
- For legal persons and entities under the income apportionment system, the full company name must be entered, not the shortened form.
- This field must not contain a trading name.
NIF representative
It will be completed exclusively when the declarant is a minor under 14 years of age, and the NIF of his or her legal representative (father, mother or guardian) must be entered in this box.
Contact phone
The telephone number of the contact person will be recorded.
Contact person
The first surname, a space, the second surname, a space and the full name of the person with whom to relate will be entered.
Additional
The "Supplementary declaration for inclusion of data" box will be marked with an "X" when the purpose of the presentation of the declaration is to include operations that, should have been included in another declaration of the same fiscal year presented previously, would have been completely omitted in the same.
Substitution
The "Replacement declaration" box will be marked with an "X" when the purpose of the presentation of the declaration is to cancel and completely replace another previous declaration in which inaccurate or erroneous data had been included.
Previous supporting number
In the case of the presentation of complementary or substitute declarations, the 13-digit identification number corresponding to the previous declaration will be recorded.
Summary
- Total number of related people and entities. Sum of all the related persons and entities as declared on the interior sheets corresponding to the keys A, B, C, D, E, F and G. If the same declaration appears in several records, it will be counted as many times as it appears related.
- Total annual amount of related operations . Total sum of the amounts related to each and every one of the records contained in the support corresponding to the keys A, B, C, D, E, F and G.
- Total number of related properties . Total sum of all the properties related in each and every one of the records contained in the business premises leasing support. If the same property appears in several records, it will be counted as many times as it appears related.
- Total amount of leasing operations. Total sum of the amounts of all leases of business premises.
DELCARADOS
NIF declared
Tax identification number of each declared.
NIF representative
It will be completed when the person declared is a minor under 14 years of age.
Surnames and forename
- For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
- For legal persons and entities under the income attribution regime, the company name or full name of the entity will be entered.
Province code
- Select the corresponding province from the list.
- In the case of non-residents without permanent establishment, select NON-RESIDENTS.
Country code
In the case of non-residents who do not operate in Spanish territory through a permanent establishment (code 99 in the Province box), the corresponding code will be selected.
Key operation
Select the corresponding key from the list:
- Purchases: Acquisitions of goods and services exceeding 3,005.06 euros and subsidies granted by people or entities that are not considered Public Administration.
- Sales : Deliveries of goods and services exceeding 3,005.06 euros and subsidies received.
- Collections on behalf of third parties exceeding 300.51 euros.
- Acquisitions of goods or services outside of any business or professional activity exceeding 3,005.06 euros, carried out by Public Entities, political parties, unions or business associations, by entities to which it is application of Law 49/1960, of July 21, on horizontal property, and by the private entities or establishments of a social nature referred to in article 20.Three of Law 37/1992 of December 28.
- Subsidies, aid and aid paid by Public Administrations regardless of the amount. (Key for exclusive use by Public Administrations referred to in article 3.2 of Royal Legislative Decree 3/2011, of November 14, which approves the consolidated text of the Law on Public Sector Contracts that satisfy said subsidies, aid and aid. Those declared should never use this key).
- Travel agency sales : services documented by invoices issued by travel agencies, under the protection of the fourth Additional Provision of the Regulation that regulates billing obligations approved by the first article of Royal Decree 1619/2012, of November 30.
- Travel agency purchases : provision of transportation services for passengers and their luggage by air referred to in the fourth Additional Provision of the Regulation regulating billing obligations approved by the first article of Royal Decree 1619/2012, of November 30.
Safe operation
(To be filled out exclusively by insurance entities). The Insurance Entities will mark this box with an "X" to identify the insurance operations, and must record them separately from the rest of the operations.
Business premises lease
- (To be completed exclusively by landlords and tenants of business premises). Lessors and lessees of business premises will mark this box with an "X" to identify the leasing operations of reportable business premises, and must record them separately from the rest.
- Lessors must complete the information required in the ANNEX SHEET. LEASES OF BUSINESS PREMISES, recording the total amount of each lease corresponding to the calendar year to which the declaration refers.
Amount received in cash
Amounts greater than 6,000 euros that have been received in cash from each of the persons or entities listed in the declaration will be recorded.
Financial year
The year in which the operations giving rise to the cash collection for an amount greater than 6,000 euros were declared will be recorded.
Annual amount from transactions
Total amount of operations corresponding to the year, with the exception of insurance entities that will separately record insurance operations from the rest, as well as lessors and lessees of business premises that will separately record leasing operations of reportable business premises the rest.
Annual amount received for transfers of properties subject to VAT
Amounts received in consideration for transfers of real estate corresponding to the year, carried out or to be carried out, which constitute deliveries subject to Value Added Tax.
Amount of operations first quarter
- The amount of the operations carried out in the first quarter will be recorded, with each person or entity, with the exception of the amounts corresponding to the operations that in accordance with article 34.1 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common standards of tax application procedures, approved by Royal Decree 1065/2007, must be recorded separately from this total in different records.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount received for transfers of properties subject to VAT first quarter
- The amounts received in consideration for transfers of real estate, carried out or to be carried out, that constitute deliveries subject to Value Added Tax ( VAT included) will be recorded separately from other operations. ) during the first trimester.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount of second quarter operations
- The amount of the operations carried out in the second quarter will be recorded, with each person or entity, with the exception of the amounts corresponding to the operations that in accordance with article 34.1 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common standards of tax application procedures, approved by Royal Decree 1065/2007, must be recorded separately from this total in different records.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount received for transfers of properties subject to VAT second quarter
- The amounts received in consideration for transfers of real estate, carried out or to be carried out, that constitute deliveries subject to Value Added Tax (VAT included) during the second quarter, will be recorded separately from other operations.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount of third quarter operations
- The amount of the operations carried out in the third quarter will be recorded, with each person or entity, with the exception of the amounts corresponding to the operations that in accordance with article 34.1 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common standards of tax application procedures, approved by Royal Decree 1065/2007, must be recorded separately from this total in different records.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount received for transfers of properties subject to VAT third quarter
- The amounts received in consideration for transfers of real estate, carried out or to be carried out, that constitute deliveries subject to Value Added Tax (VAT included) during the third quarter, will be recorded separately from other operations.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount of fourth quarter operations
- The amount of the operations carried out in the fourth quarter will be recorded, with each person or entity, with the exception of the amounts corresponding to the operations that in accordance with article 34.1 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common standards of tax application procedures, approved by Royal Decree 1065/2007, must be recorded separately from this total in different records.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
Amount received for transfers of properties subject to VAT fourth quarter
- The amounts received in consideration for transfers of real estate, carried out or to be carried out, that constitute deliveries subject to Value Added Tax (VAT included) during the fourth quarter will be recorded separately from other operations.
- This field will not have content when it comes to information provided by the entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxable subjects that carry out operations to which the regime applies. special cash criterion of the Value Added Tax. Nor will it have content when it comes to providing information related to operations included in the special regime of the cash criterion by the taxpayers who are recipients of the same.
NIF community operator
- The NIF of the declared community operator will be entered.
- This field is incompatible (exclusive) with the field NIF of the declaration.
- In the event that the declared party is an entrepreneur or professional established in another Member State and does not have NIF - VAT , the NO option must be selected. RESIDENTS in the Province Code (Box 99) and fill in the field corresponding to the Code of the country of residence of said declared. In this case, the field corresponding to NIF - VAT of the declared will not be filled.
Operations special regime cash criteria VAT
- An "X" will be placed in this field for operations to which the special regime of the cash criterion of the Value Added Tax applies, and they must be entered separately from the rest.
- Regarding these operations, the amount accrued during the calendar year must be reported in accordance with the general accrual rule contained in article 75 of Law 37/1992, of December 28, as well as the amount accrued during the calendar year in accordance with the provisions of article 163 terdecies of Law 37/1992, of December 28. Both amounts must be reported on an annual basis.
Operation with reversal of the taxable subject
An "X" will be placed in this field to identify separately from the rest the operations in which the taxable person is the recipient of the operation in accordance with the provisions of article 84.Uno.2 of Law 37/1992, of 28 from December.
Operation with goods linked or intended to be linked to the warehouse regime other than the customs regime
An "X" will be placed in this field to identify separately from the rest the operations that have been exempt from Value Added Tax because they refer to goods linked or intended to be linked to the warehouse regime other than customs.
Annual amount of operations accrued in accordance with the cash basis of VAT
The annual amount of the operations accrued must be reported in accordance with the cash criteria of VAT .
PROPERTY
Transaction amount
The amount of the lease of the business premises corresponding to the calendar year to which the declaration refers will be recorded, regardless of the amount to which it amounts.
Land registry reference number
Enter the cadastral reference corresponding to the leased business premises.
Situation code
Select from the following keys the one that corresponds to the situation of the home:
- Key 1.Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
- Key 2.Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.
- Key 3 . Property in any of the previous situations, but without cadastral reference.
- Key 4.Property located abroad.
Property details
TYPE OF ROAD
Select the corresponding code from the list.
NAME OF PUBLIC ROAD
The long name of the public road will be recorded; if the full name does not fit, the articles, prepositions or conjunctions will not be recorded and the titles will be abbreviated (eg. cd = Conde). Other abbreviations shall use general initials.
NUMBERING TYPE
Enter the numbering type (values: NUM ; KM. ; Y/N ; etc.).
HOUSE NUMBER
The house number or kilometer point will be recorded
NUMBER QUALIFIER
The information that completes the house number will be recorded; bis, duplicate (DUP), modern (MOD), old (ANT),...etc, or the kilometer point (meters), (numbers or letters).
BLOQUE
The block (number or letters) will be recorded
PORTAL
The portal will be recorded (number or letters)
LADDER
Staircase of the home of the rented business premises.
PLANT
Floor/Floor of the address of the leased business premises.
PUERTA
Door of the address of the rented business premises.
COMPLEMENT
Supplementary address information. Values: Free literal. (Examples: "Urbanization .........."; "Shopping Center......., premises .........."; "Market of .......... position no. ........."; "Building ........."; etc).
LOCATION OR TOWN
The name of the locality, population, etc. will be recorded, if it is different from the Municipality
MUNICIPALITY
The name of the municipality corresponding to the leased business premises will be entered.
MUNICIPALITY CODE
The standardized municipality CODE will be recorded according to the National Institute of Statistics (INE).
PROVINCE CODE
Select from the table the code of the province or, where applicable, autonomous city, that corresponds to the leased business premises.
POSTAL CODE
The postal code corresponding to the address of the rented business premises will be entered.