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Excluded from the obligation to file form 347 (art. 32 of the RGAT)

  • Those who do not have in Spanish territory the headquarters of their economic activity, a permanent establishment or their tax domicile or, in the case of entities under the system of attribution of income incorporated abroad, without having a presence in Spanish territory.

  • Individuals and entities in attribution of income for Personal Income Tax, for activities taxed under this tax by the objective assessment method and, simultaneously, under Value Added Tax for the simplified special regimes or for agriculture, livestock and fishing or the equivalence surcharge, except for transactions for which they issue an invoice.

    However, taxable persons under the simplified VAT system shall include in the annual declaration of transactions with third parties the purchases of goods and services they make that must be recorded in the register of invoices received under Article 40.1 of RIVA .

  • Taxpayers who have not carried out transactions which, as a whole, with regard to another person or entity, have exceeded the sum of 3,005.06 euros during the corresponding calendar year or 300.51 euros when, in the latter case, they collect professional fees or rights derived from intellectual, industrial or copyright property or others on behalf of their partners, associates or members of their professional bodies on behalf of third parties.

  • Taxpayers who have only carried out transactions that are not subject to the obligation to file a tax return, in accordance with the provisions of Article 33 of the RGAT.

  • The taxpayers referred to as being subject to, or having access to, the SII , as well as the taxpayers referred to in article 49.5 of the Regulation on the management of taxes derived from the Canary Islands Economic and Fiscal Regime, approved by Decree 268/2011, of 4 August.

IMPORTANT:Taxpayers who have been obliged throughout the financial year to keep the registry books of VAT through the Electronic Headquarters of the AEAT are not obliged to file Form 347.