Instructions
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DECLARANT AND SUMMARY
Exercise
Indicate the financial year to which the declaration relates.
NIF declarant
- The VAT number of the person required to file the 347 shall be entered.
- In the case of declarants under 14 years of age, this box must be completed with their own NIF and the box "NIF of representative", according to the provisions of these instructions.
Surname and first name or business 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
To be completed only when the declarant is a minor under 14 years of age, and the NIF of the legal representative (father, mother or guardian) must be entered in this box.
Telephone contact
The telephone number of the contact person shall be provided.
Contact person
Enter the first surname, one space, the second surname, one space and the full name of the person to whom you are related.
Complementary
Only the "Complementary Tax Return by Data inclusion" box (within the Informative Platform in the tab containing the declarant's data) will be marked with an "X" when the filing of the tax return is intended to include transactions that, since they should have been included in another return for the same financial year previously filed, were completely omitted from it.
Substitute
The box "Substitute declaration" should be marked with an "X" where the submission of the declaration is intended to cancel and completely replace a previous declaration in which inaccurate or erroneous data have been included.
Previous voucher number
In the case of the submission of supplementary or replacement returns, the 13-digit identification number corresponding to the previous return shall be entered.
Summary
- Total number of persons and entities involved.Sum of all persons and entities listed as declarants in the inner sheets corresponding to keys A, B, C, D, E, F and G. If the same declarant appears in several records, it is counted as many times as it is listed.
- Total annual amount of related transactions.Total sum of the amounts related to each and every record contained in the support corresponding to keys A, B, C, D, E, F and G.
- Total number of related properties.Total sum of all properties listed in each and every record contained in the Business Premises Lease Support.If the same property appears in several records, it will be counted as many times as it is listed.
- Total amount of leasing operations.Total sum of the amounts of all leases of business premises.
DELCARADOS
NIF declared
Tax identification number of each declarant.
NIF representative
To be completed when the declarant is a child under 14 years of age.
Surname and first name
- Natural persons: The surname, the second surname (as applicable) and the name must be entered, in that order.
- For legal persons and entities under the system of attribution of income, the company name or the full name of the entity shall be entered.
Province code
- Select the appropriate 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 box Province), select the appropriate code.
Operation key
Select the appropriate key from the list:
- Shopping: Acquisitions of goods and services in excess of 3,005.06 euros and subsidies granted by persons or entities that are not considered to be Public Administration.
- Sales:Supplies of goods and services in excess of 3,005.06 euros and subsidies received from persons or entities that are not considered to be Public Administrations.
- Payments on behalf of third parties in excess of 300.51 euros.
- Acquisitions of goods or services outside any business or professional activity in excess of 3,005.06 euros, made by Public Entities, political parties, trade unions or business associations, by entities to which Law 49/1960 of 21 July on horizontal property is applicable, and by the private entities or establishments of a social nature referred to in Article 20.Three of Law 37/1992 of 28 December 1992.
- Subsidies, aid and grants paid by Public Administrations, whatever the amount.(Code for the exclusive use of Public Administrations referred to in article 3.2 of Royal Legislative Decree 3/2011, of 14 November, approving the revised text of the Public Sector Contracts Act, which pay these subsidies, grants and aid.This key must never be used by the declared persons of the same).
- Sales travel agency:services documented by means of invoices issued by travel agencies, under the fourth additional provision of the Regulation governing invoicing obligations approved by article one of Royal Decree 1619/2012, of 30 November.
- Shopping travel agency:provision of services for the carriage of passengers and their baggage by air, as referred to in the fourth additional provision of the Regulation governing invoicing obligations approved by Article 1 of Royal Decree 1619/2012, of 30 November.
Safe operation
(To be filled in by insurance companies only).Insurers shall mark this box with an "X" to identify insurance transactions and shall record them separately from other transactions.
Lease of business premises
- (To be completed only by landlords and tenants of business premises).Lessors and lessees of business premises shall put an "X" in this box to identify reportable business premises leasing transactions and shall report them separately from the rest.
- Lessors must fill in the data required in the ANNEX SHEET.RENTALS OF BUSINESS PREMISES, stating the total amount of each rental for the calendar year to which the declaration refers.
Amount received in cash
Amounts received in cash in excess of 6,000 euros from each of the persons or entities listed in the declaration shall be recorded.
Exercise
The year in which the transactions giving rise to the cash receipt in excess of EUR 6,000 were declared shall be recorded.
Annual amount of operations
Total amount of transactions for the year, with the exception of insurance companies, which shall report insurance transactions separately from the rest, and lessors and lessees of business premises, which shall report separately reportable leasing transactions of business premises from the rest.
Annual amount received for transfers of real estate subject to VAT
Amounts received in consideration for transfers of real estate for the year, carried out or to be carried out, which constitute supplies subject to value added tax.
Amount of transactions first quarter
- The amount of the transactions carried out in the first quarter with each person or entity shall be entered, with the exception of the amounts corresponding to the transactions that, in accordance with article 34.1 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, must be entered separately from this total in different registers.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount received for transfers of real estate subject to VAT first quarter
- The amounts received in consideration for the transfer of real estate, carried out or to be carried out, which constitute supplies subject to Value Added Tax ( VAT included) during the first quarter shall be recorded separately from other transactions.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount of transactions second quarter
- The amount of the transactions carried out in the second quarter with each person or entity shall be entered, with the exception of the amounts corresponding to the transactions that, in accordance with article 34.1 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, must be entered separately from this total in different registers.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amounts received for property transfers subject to VAT second quarter
- Amounts received as consideration for transfers of immovable property, effected or to be effected, which constitute supplies subject to value added tax (including VAT) during the second quarter, shall be recorded separately from other transactions.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount of transactions in the third quarter
- The amount of the transactions carried out in the third quarter with each person or entity shall be entered, with the exception of the amounts corresponding to the transactions that, in accordance with article 34.1 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, must be entered separately from this total in different registers.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount received for real estate transfers subject to VAT third quarter
- Amounts received as consideration for transfers of immovable property, effected or to be effected, which constitute supplies subject to value added tax (including VAT) during the third quarter, shall be recorded separately from other transactions.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount of transactions fourth quarter
- The amount of the transactions carried out in the fourth quarter with each person or entity shall be entered, with the exception of the amounts corresponding to the transactions that, in accordance with article 34.1 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, must be entered separately from this total in different registers.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
Amount received for real estate transfers subject to VAT fourth quarter
- Amounts received as consideration for transfers of immovable property, effected or to be effected, which constitute supplies subject to value added tax (including VAT) during the fourth quarter, shall be recorded separately from other transactions.
- This field shall not have any content in the case of information supplied by entities to which Law 49/1960 of 21 July 1960 on horizontal property is applicable, or by taxable persons who carry out transactions to which the special system of the cash criterion of Value Added Tax is applicable.Nor shall it have any content when it is a question of supplying information relating to transactions included in the special cash basis scheme by the taxable persons to whom they are addressed.
NIF Community operator
- The Community Trader's Identity Number of the declarant shall be entered.
- This field is incompatible (mutually exclusive) with the field TIN of the declarant.
- In the event that the declarant is a trader or professional established in another Member State and does not have a NIF - VAT , the option NON RESIDENTS must be selected in the Province Key (Box 99) and the field corresponding to the Code of the country of residence of the declarant must be filled in. In this case, the field corresponding to the NIF - VAT of the declarant will not be filled in.
Transactions under the special cash basis VAT
- An "X" should be entered in this field for transactions to which the special value added tax cash basis scheme applies, and should be entered separately from the rest.
- For these transactions, 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 28 December, as well as the amount accrued during the calendar year in accordance with the provisions of Article 163 terdecies of Law 37/1992, of 28 December.Both amounts are to be reported on an annual basis.
Reverse charge transaction
An "X" must be entered in this field to identify separately from the rest of the transactions in which the taxable person is the recipient of the transaction in accordance with the provisions of Article 84.1.2 of Law 37/1992 of 28 December 1992.
Transaction with goods linked or intended to be linked to the warehousing procedure other than customs warehousing
An "X" shall be entered in this field to identify separately from the rest those transactions which have been exempted from value added tax because they relate to goods linked or intended to be linked to the warehousing procedure other than customs warehousing.
Annual amount of transactions accrued according to the cash basis of VAT
The annual amount of transactions accrued according to the cash basis should be reported on VAT .
PROPERTY
Amount of the operation
The amount of the rent of the business premises corresponding to the calendar year to which the declaration refers shall be entered, whatever the amount of the rent.
Cadastral reference
Enter the cadastral reference corresponding to the leased business premises.
Status code
Select from the following keys the one that corresponds to the situation of the dwelling:
- Key 1.Property with cadastral reference located anywhere in Spain, except for the Basque Country and Navarre.
- Key 2.Property located in the Autonomous Community of the Basque Country or in the Autonomous Community of Navarre.
- 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.
STREET NAME
The long name of the public road should be given, if the name does not fit in full, articles, prepositions and conjunctions should be omitted, and titles should be abbreviated (e.g., "the name of the road").cd = Conde).Other abbreviations shall use general initials.
TYPE OF NUMBERING
Enter the numbering type (values:NUM ;KM.;Y/N ;etc.).
HOUSE NUMBER
The house number or kilometre point shall be entered.
NUMBER QUALIFIER
The entry that completes the house number shall be entered;bis, duplicate (DUP), modern (MOD), old (ANT),...etc, or the kilometre point (metres), (numbers or letters).
BLOCK
Enter the block (number or letters)
PORTAL
Enter the gateway (number or letters)
STAIRWAY
Staircase at the address of the leased business premises.
FLOOR
Floor/Floor of the address of the leased business premises.
DOOR
Door to the address of the leased business premises.
SUPPLEMENT
Supplementary address information.Values:Free literal.(Examples:"Urbanisation ..........";"Shopping Centre ........, ..........";"Mercado de .......... stall no. .........";"Building .........";etc).
LOCALITY OR TOWN
Enter the name of the locality, town, etc., if different from the Municipality.
MUNICIPALITY
The name of the municipality corresponding to the leased business premises shall be entered.
MUNICIPALITY CODE
The standardised municipal CODE according to the National Statistics Institute (INE) must be entered.
PROVINCE CODE
Select from the table the code of the province or, if applicable, autonomous city, that corresponds to the leased business premises.
ZIP CODE
The postcode corresponding to the address of the leased business premises shall be entered.