Skip to main content

Instructions

Skip information index

Transactions excluded from Form 347 (art. 32 of the RGAT)

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

  • Those carried out outside the business or professional activity.

  • Those made free of charge and not subject to or exempt from value added tax.

  • Leasing of VAT-exempt goods by natural persons or unincorporated entities outside any other business or professional activity.

  • Acquisitions of stamped or stamps and postage stamps, except those considered as collectors' items.

  • Las operaciones realizadas por las entidades o establecimientos de carácter social a que se refiere el artículo 20.three of the LIVA corresponding to the sector of their activity, whose supplies of goods and services are exempt from VAT, without prejudice to the provisions of Article 31.1 of RGAT.

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

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

  • Transactions in respect of which there is a periodic obligation to provide information to the State Tax Administration and which, as a result, have been included in specific returns other than the one regulated in this subsection and whose content is the same.