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Excluded from the obligation to present form 347 (art. 32 of the RGAT)
Those who do not have the headquarters of their economic activity, a permanent establishment or their tax domicile in Spanish territory or, in the case of entities under the income attribution regime established abroad, without having a presence in Spanish territory.
Individuals and entities in the allocation of income in the Personal Income Tax, for the activities that are taxed in said tax by the objective estimation method and, simultaneously, in the Value Added Tax by the special simplified regimes or agriculture, livestock and fishing or the equivalence surcharge, except for operations for which an invoice is issued.
However, taxable persons covered by the simplified VAT regime will include in the annual declaration of operations with third parties the acquisitions of goods and services they carry out that must be recorded in the record book of invoices received in article 40.1 of RIVA .
Taxpayers who have not carried out operations that, as a whole, with respect to another person or entity, have exceeded the figure of 3,005.06 euros during the corresponding calendar year or 300.51 euros when, in the latter case, they carry out the function of collecting on behalf of third parties professional fees or rights derived from intellectual, industrial or author property or others on behalf of its partners, associates or collegiate members.
Taxpayers who have exclusively carried out operations not subject to the obligation to declare, in accordance with the provisions of article 33 of RGAT .
The taxpayers referred to as subject to or covered by the SII , as well as the taxpayers referred to in article 49.5 of the Regulations for the management of taxes derived from the Economic and Fiscal Regime of the Canary Islands , approved by Decree 268/2011, of August 4.
IMPORTANT: Taxpayers who have been obliged throughout the year to keep the VAT Record Books through the electronic headquarters of the AEAT are not obliged to the presentation of Model 347.