Instructions
Skip information indexObliged to present form 347 (art. 31 of the RGAT)
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Those who carry out business or professional activities must declare all the persons or entities with whom they carry out operations that together for each of said persons or entities have exceeded the figure of 3,005.06 euros during the corresponding calendar year.
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The entities to which Law 49/1960, of June 21, on horizontal property, applies will include acquisitions made outside of business or professional activities, even if they do not carry out activities of this nature. nature, except:
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Electricity and fuel supplies
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Water supply.
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Insurances.
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The private entities or establishments of a social nature referred to in article 20.Three of the LIVA will include acquisitions made outside of business or professional activities, even if they do not carry out activities of this nature, except:
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Electricity and fuel supplies
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Water supply.
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Insurances.
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The persons and entities referred to in article 94.1 and 2 of the LGT will declare all the persons or entities from whom they have made purchases of goods or services outside of any business or professional activity. , which together, for each of them, have exceeded the figure of 3,005.06 euros during the corresponding calendar year, with the following exceptions:
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Imports of merchandise.
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Acquisitions of goods that involve shipments between the Spanish peninsular territory or the Balearic Islands and the Canary Islands, Ceuta and Melilla.
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Those established in paragraph e) and paragraph i) of section 2 of this article.
The Public Administrations will also declare all the people or entities to whom they have paid subsidies, aid or aid, whatever the amount.
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Companies, associations, professional associations or other entities that carry out collection functions, on behalf of their partners, collegiate associates, of professional fees or rights derived from intellectual property, authorship or others, will declare the persons whom they always satisfy. that the total satisfied for each person has exceeded the figure of 300.51 euros.