Skip to main content

Instructions

Skip information index

Completion

DECLARANT AND SUMMARY

Financial year

The fiscal year to which the declaration corresponds will be indicated.

 NIF declarant

  • The NIF of the person required to submit Form 347 will be recorded.
  • 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.

Surnames 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 must be completed only when the declarant is a minor under 14 years of age, and the NIF of his/her legal representative (father, mother or guardian) must be entered in this box.

Contact phone number

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 the relationship is established must be entered.

Additional

The box "Supplementary declaration due to inclusion of data" will be marked with an "X" when the purpose of filing the declaration is to include operations that, having to have been included in another declaration for the same fiscal year filed previously, have been completely omitted in it.

Substitution

The "Substitute declaration" box will be marked with an "X" when the purpose of submitting the declaration is to completely cancel and replace a previous declaration in which inaccurate or erroneous data had been included.

Previous supporting number

In the case of filing supplementary or substitute declarations, the 13-digit identification number corresponding to the previous declaration must be entered.

Summary

  • Total number of related persons and entities. Sum of all the people and entities related as declared in the inner sheets corresponding to keys A, B, C, D, E, F and G. If the same person declared appears in several records, it will be counted as many times as it is related.
  • Total annual amount of related transactions . Total sum of the amounts related to each and every one of the records contained in the support corresponding to keys A, B, C, D, E, F and G.
  • Total number of related properties . Total sum of all the properties listed in each and every one of the records contained in the business premises leasing document. If the same property appears in several registers, 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.

DECLARED

 NIF declared

Tax identification number of each declarant.

 NIF representative

 It will be completed when the person declared is a minor under 14 years of age.

Surnames and forename

  • For individuals, the first surname, second surname and full name will be entered, in this same order.
  • For legal persons and entities under an income attribution regime, the company name or full name of the entity must be entered.

Province code

  • Select the appropriate province from the list.
  • In the case of non-residents without a permanent establishment, select code 99.

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.

Operation key

Select the appropriate key from the list:

  1. Shopping: Acquisitions of goods and services exceeding 3,005.06 euros and subsidies granted by persons or entities that are not considered Public Administration.
  2. Sales : Deliveries of goods and services exceeding 3,005.06 euros and subsidies received.
  3. Collections on behalf of third parties exceeding 300.51 euros.
  4. Acquisitions of goods or services outside of any business or professional activity exceeding 3,005.06 euros, made by Public Entities, political parties, trade unions or business associations, by entities to which Law 49/1960, of July 21, on horizontal property, applies, and by private entities or establishments of a social nature referred to in article 20.Three of Law 37/1992 of December 28.
  5.  Subsidies, aid and assistance paid by Public Administrations, regardless of their amount. (Code for exclusive use by Public Administrations referred to in article 3.2 of Royal Legislative Decree 3/2011, of November 14, approving the revised text of the Law on Public Sector Contracts that satisfy said subsidies, aid and assistance. This key should never be used by those declared in the same.)
  6. Travel agency sales : services documented by invoices issued by travel agencies, under the Fourth Additional Provision of the Regulation governing billing obligations approved by the first article of Royal Decree 1619/2012, of November 30.
  7. Travel agency purchases : provision of passenger and luggage transport services by air as referred to in the fourth Additional Provision of the Regulation governing billing obligations approved by the first article of Royal Decree 1619/2012, of November 30.

Safe operation

(To be filled out exclusively by insurance companies). Insurance entities will mark this box with an "X" to identify insurance operations, and must record them separately from the rest of the operations.

Lease of business premises

  • (To be completed exclusively by landlords and tenants of business premises). Lessors and lessees of business premises must mark this box with an "X" to identify the reportable business premises leasing operations, and must record them separately from the rest.
  • Landlords must complete the required data in the ANNEX SHEET. LEASES OF BUSINESS PREMISES, stating 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 received in cash from each of the persons or entities listed in the declaration will be recorded.

Financial year

The year in which the transactions giving rise to cash payments exceeding 6,000 euros were declared shall be recorded.

Annual amount from transactions

Total amount of operations corresponding to the year, with the exception of insurance entities that will record insurance operations separately from the rest, as well as lessors and lessees of business premises that will record separately the leasing operations of business premises reportable from 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 in the 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 development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, must be recorded separately from this total in different registers.
  • This field will not contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

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 contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them.  

Amount of operations in the second quarter

  • 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 development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, must be recorded separately from this total in different registers.
  • This field will not contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

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 contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

Amount of operations in the third quarter

  • 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 development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, must be recorded separately from this total in different registers.
  • This field will not contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

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 contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

Amount of operations in the fourth quarter

  • 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 development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, must be recorded separately from this total in different registers.
  • This field will not contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

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 contain content when it concerns information supplied by entities to which Law 49/1960, of July 21, on horizontal property, is applicable, or by taxpayers who carry out operations to which the special regime of the cash criterion of the Value Added Tax is applicable. It will also have no content when it comes to providing information relating to operations included in the special regime of the cash basis by the taxpayers who receive them. 

 NIF community operator

  • The NIF of the declared operator as a community operator will be recorded.
  • This field is incompatible (exclusive) with field NIF of the declared.
  • 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 basis of the Value Added Tax is applicable, and they must be recorded separately from the rest.
  • With respect to 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 passive subject

An "X" will be placed in this field to separately identify from the rest the operations in which the taxpayer is the recipient of the operation in accordance with the provisions of article 84.One.2 of Law 37/1992, of December 28.

Operation with goods linked or intended to be linked to the non-customs deposit regime

An "X" will be placed in this field to separately identify 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 non-customs warehouse regime.

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 housing situation:

  • 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 above situations, but without cadastral reference. 
  • Key 4.Property located abroad.

Property details

TYPE OF ROAD

Select the appropriate code from the list.

NAME OF PUBLIC ROAD

The full name of the public road shall be entered. If the name does not fit completely, articles, prepositions and conjunctions shall not be entered and titles shall be abbreviated (e.g. cd = Conde). Other abbreviations shall use general initials.

TYPE NUMBERING

Enter the numbering type (values: NUM ; KM. ; S/N ; etc.).

HOUSE NUMBER

The house number or kilometer point will be recorded

NUMBER QUALIFIER

The data 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 entered

PORTAL

The portal (number or letters) will be entered

LADDER

Staircase 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).

TOWN OR POPULATION

The name of the town, 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 recorded.

MUNICIPAL CODE

The standard municipality CODE will be recorded according to the National Statistics Institute (INE)

PROVINCE CODE

Select from the table the code for 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 leased business premises will be recorded.