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Obliged to file form 347 (art. 31 of the RGAT)

  • Those who carry out business or professional activities must declare all the persons or entities with whom they carry out transactions that together for each of these persons or entities have exceeded the figure of 3,005.06 euros during the corresponding calendar year.

  • Entities to which Law 49/1960 of 21 June 1960 on horizontal property is applicable shall include acquisitions made outside business or professional activities, even if they do not carry out activities of this nature, except:

    • Electricity and fuel supplies

    • Water supply.

    • Insurances.

  • The private entities or establishments of a social nature referred to in Article 20.Three of the LIVA , shall include the acquisitions they make outside business or professional activities, even if they do not carry out activities of this nature, except:

    • Electricity and fuel supplies

    • Water supply.

    • Insurances.

  • The persons and entities referred to in article 94.1 and 2 of the LGT, shall declare all persons or entities to whom they have made acquisitions of goods or services outside any business or professional activity, which together, for each of them, have exceeded the sum of 3,005.06 euros during the corresponding calendar year, with the following exceptions:

    • Las importaciones de mercancías.

    • Las adquisiciones de bienes que supongan envíos entre el territorio peninsular español o las islas Baleares y las islas Canarias, Ceuta y Melilla.

    • Las establecidas en el párrafo e) y en el párrafo i) del apartado 2 de este artículo.

    Public administrations shall also declare all persons or entities to whom they have paid subsidies, aid or grants, whatever the amount.

  • Companies, associations, professional bodies or other entities that collect professional fees or royalties derived from intellectual property, copyright or other rights on behalf of their members, members of professional associations, shall declare the persons to whom they pay, provided that the total amount paid to each person has exceeded the sum of 300.51 euros.