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Required to submit form 347 (art. 31 of the RGAT)

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

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

    • Supplies of electricity and fuels

    • Water supply.

    • Insurances.

  • The private entities or establishments of a social nature referred to in article 20.3 of the LIVA will include the acquisitions they make outside of business or professional activities, even if they do not carry out activities of this nature, except:

    • Supplies of electricity and fuels

    • Water supply.

    • Insurances.

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

    • Imports of goods.

    • Purchases of goods that involve shipments between mainland Spain or the Balearic Islands and the Canary Islands, Ceuta and Melilla.

    • Those established in paragraph e) and paragraph i) of section 2 of this article.

    Public administrations will also declare all persons or entities to whom they have paid subsidies, aid or assistance, regardless of the amount.

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