Skip to main content

Instructions

Skip information index

Operations excluded from model 347 (art. 32 of the RGAT)

  • Those for which there is no obligation to issue an invoice (except insurance operations)

  • Those carried out outside of business or professional activity.

  • Those made free of charge and not subject to or exempt from Value Added Tax.

  • Leases of VAT-exempt goods made by natural persons or entities without legal personality outside of any other business or professional activity.

  • The acquisition of stamped or sealed effects and postage stamps, except those considered collector's items.

  • Operations carried out by social entities or establishments referred to in Article 20. three of the LIVA that correspond to the sector of their activity, whose deliveries of goods and provision of services are exempt from said tax, without prejudice to the provisions of article 31.1 of the RGAT .  

  • Imports and exports of goods and operations carried out directly from or for a permanent establishment of the taxpayer located outside of Spanish territory, unless the former has its headquarters in Spain and the person or entity with whom the operation is carried out acts from an establishment located in Spanish territory.

  • Shipments between mainland Spain or the Balearic and Canary Islands, Ceuta and Melilla.

  • Operations for which there is a periodic obligation to provide information to the State Tax Administration and which, as a result, have been included in specific declarations other than those regulated in this subsection and whose content is the same.