Instructions
Skip information indexTemporary attribution
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Operations will be understood to have been carried out in the period in which the invoice or receipt should be entered on the registry.
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In the case of operations to which the special cash criteria regime of VAT applies, they will be recorded for the corresponding amounts in the calendar year corresponding to the time of total or partial accrual. of the same, in accordance with the accrual criteria of this special regime established in article 163.terdecies of Law 37/1992.
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Advances from clients and suppliers must be included in form 347. When the operation is subsequently carried out, the total amount thereof will be declared, reducing it from the previously declared advance, provided that the result of this reduction exceeds, together with the rest of the operations carried out in the calendar year with the same person or entity, the figure of 3,005.06 euros in absolute value.
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The subsidies, aid or aid granted by the Entities integrated into the different territorial public Administrations or the institutional Administration will be deemed to have been paid on the day on which the corresponding payment order is issued. If there is no payment order, they will be deemed satisfied when payment is made.
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When the amounts received in cash cannot be included in the declaration of the calendar year in which the operations are carried out because they were received after their presentation or because they did not reach an amount greater than 6,000 euros at that time, they must be included separately in the declaration corresponding to the subsequent calendar year in which the collection was made or the amount indicated above was exceeded.