Instructions
Skip information indexOperations excluded from model 347 (art. 32 of the RGAT)
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Those for which there is no obligation to issue an invoice (except insurance operations)
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Those carried out outside of business or professional activity.
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Those carried out free of charge, not subject to or exempt from Value Added Tax.
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Leases of VAT-exempt goods made by natural persons or entities without legal personality outside of any other business or professional activity.
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Acquisitions of stamped or stamped items and postal franking signs, except those that are considered collectibles.
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The operations carried out by the entities or establishments of a social nature referred to in article 20. three of the LIVA that correspond to the sector of their activity, whose deliveries of goods and services are exempt from said tax, without prejudice to the provisions of article 31.1 of RGAT .
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Imports and exports of merchandise and operations carried out directly from or for a permanent establishment of the taxpayer located outside Spanish territory, unless the latter 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.
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Shipments between the Spanish peninsular territory or the Balearic and Canary Islands, Ceuta and Melilla.
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Operations for which there is a periodic obligation to provide information to the State Tax Administration and which as a consequence have been included in specific declarations different from the one regulated in this subsection and whose content is coincident.