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Obliged to file a tax return
In accordance with the provisions of Article 93 of Law 58/2003 of 17 December on General Taxation, natural or legal persons, public or private, as well as the entities referred to in Article 35.4 of the aforementioned law, who carry out business or professional activities, must submit an annual declaration regarding their transactions with third parties.
Article 31 of the General Regulations for tax management and inspection procedures and development of standard regulations for tax application procedures, approved by RD 1065/2007 of 27 July lists those obliged to supply information on transations with third parties.
They are not obliged to file form 347:
Article 32 delimits the subjective scope of those obliged to file the annual return, establishing that the following persons or entities are excluded:
Those who carry out business or professional activities in Spain without having the registered office of their economic activity, a permanent establishment or a tax residence in Spain, or, for entities using the income allocation system that are constituted abroad, without a presence in Spain.
Individuals and entities in the Personal Income Tax allocation system, for activities that are subject to said tax under the objective estimate method, and, simultaneously, for VAT, for simplified special regimes or agriculture, farming or fishing, or the sales equalisation tax, apart from transactions for which an invoice is issued.
Notwithstanding the above, taxpayers under the simplified VAT system shall include the purchases of goods and services they make that must be recorded in the register of invoices received under Article 40.1 of the RIVA approved by Royal Decree 1624/1992, of 29 December in the annual declaration of transactions with third parties.
Obliged taxpayers who have not carried out transactions with another person or entity that, in total, exceed the value of 3,005.06 euros during the corresponding calendar year, or 300.51 euros during the same period, when, in the latter case, the payment is made on behalf of third parties, professional fees, or rights derived from intellectual or industrial property or copyright, or other charges on behalf of shareholders, associates or members.
Obliged 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.
The obliged taxpayers referred to in Article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, as well as the obliged taxpayers referred to in Article 49.5 of the Regulations on the management of taxes derived from the Canary Islands Economic and Tax System, approved by Decree 268/2011, of 4 August.
IMPORTANTE:Taxpayers who have been obliged throughout the financial year to keep the VAT record books through the AEAT e-Office are not obliged to file Form 347.