Form 347: Instes, Filing and MORE

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In this content we bring you everything you need to know to process Form 347 and thus comply with our obligations before the Spanish Tax Administration.

Instructions for Completing Form 347

In this first section of the content, we proceed to explain in a detailed and specific way how to fill out the Form 347, with the purpose that the applicant can carry out the process successfully.

We are going to present the instructions and steps to follow to complete Form 347. It is divided into several parts as follows:

Part I

This first part of Form 347 It is divided into 4 sections that the applicant must complete with the data and information requested. Each of them are presented below:


In this part, the applicant must enter the year that corresponds to the declaration. The applicant must add the NIF of the company and also the telephone number, and in the case of natural persons, the full name.

Complementary or substitute declaration of form 347

In this part of the form, the applicant must mark with an «X» the option they consider correct, based on their situation. You must mark where it says Complementary Declaration, as long as certain perceptions have not been included in the last declaration.

When you want to completely cancel or replace another declaration, it must be marked with an «X» where it says Substitute Declaration in the event that the data is erroneous in the old declaration.

Summary of the data

This part contains the aggregate summary of the operations that will be detailed in the following pages of the Form 347.

To further detail the procedure, the cells that make up this part are presented:

  • 1st Cell: The number of people and entities is indicated.
  • 2nd Cell: Corresponds to the total amount of the operations, where the total amount of the sum of the operations must be detailed.
  • 3rd Cell: In this part the total number of properties is entered, indicating the total number of properties where rent is paid.
  • 4th Cell: The total amount of the business premises leasing operations must be entered, where the total amount corresponding to the lease of the premises that is owned is detailed.

Date and signature

Finally, to complete this first part of Form 347, and thus continue with the second part, the applicant must fill in the section where the corresponding date and signature must be indicated.

Part ii

In this second part, we are going to complete another part of the form and then we will tell you how to do it:

Identification data

In this part of the document, the applicant must proceed to detail the corresponding NIF number, as well as the fiscal year (year) and the list of sheets.

Declared Information

In order to complete the information in the declaration, the following must be taken into account:

  • NIF declared: You must proceed to supply the NIF of the client or supplier
  • NIF representative: In the case of a minor, we will indicate the NIF of the legal guardian, that is, the legal representative.
  • Tax reason or Name: The trade name or corresponding name must be placed.
  • Province: In this section the applicant must put the first two digits of the postal code, which indicates the province.
  • Country: This section only applies to those who do not reside in Spain, and who must indicate their country.
  • Key Operation. There may be different keys to the model.

Keys to form 347

There are several keys for form 347. In most cases, it is A or B. The important thing is that the applicant defines on the form if it is a specific key. Next we will show you the existing keys. Most of the cases it will be an A or a B. You must define in the model 347 key A if it is a purchase or key B if it is a sale. However, there are more keys to the 347 model:

  • TO: It refers to a purchase.
  • B: If it is a sale.
  • C: In the case of charges on behalf of third parties, which are greater than € 300.51.
  • D: When it comes to acquisitions outside the business activity by public entities.
  • AND: Refers to grants or aid.
  • F: When it comes to travel agency sales.
  • G: In case of buying travel agencies.

You should also consider the following points:

  • Safe operation: Only intended for insurance companies.
  • Business premises lease: It must be marked with an x ​​if it is a premises for rent.
  • Amount received in cash: Indicate the total, including VAT, if it is a perception of more than € 6,000 from the customer or supplier.
  • Exercise: The year that the cash perception was collected must be specified.
  • Annual amount of operations: The applicant must indicate the total of the operations with a client or supplier.
  • Annual amount received for property transfers subject to VAT: Indicate the total of operations, including VAT, which are related to the consideration for property transfers.
  • Part iii

    This part has to do with the real estate relationship.

    Identification data

    All requested identification data must be entered.

    Declared Information

    You must fill in all the boxes according to the different premises to rent a job or office that you have, each time the annual contributions exceed three thousand five euros (€ 3,005.06)

    It is essential that you fill in all the information about the exact location of the premises.

    • NIF of the lessee and NIF of the representative: The NIF is indicated, if it is under fourteen years the spokesperson or representative will be specified
    • Name or tax reason: The name of the company or their names and surnames are indicated.
    • Total amount of the operation: The entire amount or value is indicated, including annual rental taxes.
    • Cadastral reference: The cadastral reference of the premises in question.
    • Situation: A one (1) will be filled in for those places in Spain, with the exception of the Basque Country and Navarra. It will be filled in with a three (3) for those who do not have a castral reference and with a four (4) if it is not from the country.
    • Full address: All information about the location of the premises or office will be detailed

    How to File Form 347?

    Present the Form 347 Before the Treasury it is quite easy and simple, to achieve it you only have to go to the web and download form 347, then following the instructions given above, you must complete the document in order to present it to the entity. You can access the web to download the corresponding model you can access by clicking here.

    Once you have finished completing the form, you must put your signature and then send it. By doing this process online, it will be even easier, because you just have to place your digital signature and click where it says send. You must also confirm the shipment and that’s it.

    Who is required to file Form 347?

    Another very important and interesting point that is good to know about the Form 347 it is who has the obligation to present said document. This model must be presented by all those entrepreneurs and professionals who have carried out operations that are higher than € 3,005.06 with a customer or supplier throughout the year.

    It is also important to know that there are a series of general exceptions, which are presented below:

    1. People who have the headquarters of their economic activity abroad, that is, who do not have a presence in Spanish territory.
    2. Taxpayers who have only carried out operations that are not subject to the duty of declaration.
    3. Declaration of form 347 of companies that pay tax by modules.

    Now in Based on everything that has been established, those who do not have the obligation to submit form 347, as indicated by the tax agency:

    • Individuals and entities in attribution of income in personal income tax.

  • Those who have not carried out operations that as a whole, with respect to another person or entity, have exceeded the figure of € 3,005.06 apply.
  • Those who have only carried out operations not subject to the established duty of declaration.
  • those that must report on the operations that are included in the VAT register books.
  • Those who carry out business or professional activities in Spain without having in Spanish territory the headquarters of their economic activity, a permanent establishment or their fiscal domicile or, in the case of entities under the attribution of income regime incorporated abroad, without having a presence in Spanish territory. Spanish.
  • Those who are obliged to keep the VAT registration books through the AEAT electronic headquarters through the SII
  • What is it for?

    The Model Form 347 is a document that serves to declare operations with third parties before the Treasury, it is a very useful instrument to inform the Administration about our operations. It must be processed in the time established by the entity.

    It serves to inform the Spanish Tax Agency about operations with third parties where the established amount of € 3,005.06.

    What is Form 347?

    The Form 347 It is a model established by the Administration to make the declaration of operations with third parties. It is an informative document, which does not include the payment or refund of any amount. It can be found and obtained through the website of the Spanish Tax Agency.

    It is a document where the applicant must fill in a series of data and provide certain information required to carry out said declaration process.

    For this process to be successful, it must be taken into account that the amount established by model 347 corresponds to the sum of all the operations of the year with the amount of VAT included, with that client or supplier.

    The Form 347 It is an informative model that must be processed once a year, where the sum of each and every one of the operations carried out with a client or supplier must be specified

    To guarantee success, we recommend that you take into account all of our content.

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