Instructions
Skip information indexApplicable regulations
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Article 93 of Law 58/2003, of December 17, General Tax.
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Articles 31 to 35 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.
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Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-11 -2013).
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Order EHA/3012/2008, of October 20, which approves model 347 of the Annual Declaration of operations with third parties, as well as the physical and logical designs and the place, form and deadline for submission. (BOE 10-23-2008), modified by:
- Order EHA/3061/2010, of November 22.
- Order EHA/3378/2011, of December 1.
- Order HAP/1732/2014, of September 24.
- Order HFP/1106/2017, of November 16 (Ref. BOE-A-2017-13279 ).
- Order HAC/1148/2018, of October 18 (Ref. BOE-A-2018-14901 ).
- Order HFP/1395/2021, of December 9, 2021 (Ref. BOE-A-2021-20577 ).