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Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties)

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €50.

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We submit your annual Modelo 347: an informative declaration of clients and suppliers with whom your aggregate annual transaction volume has exceeded 3.005,06 €. We identify reportable third parties, validate quarterly consistency, and flag cash receipts and leased properties.

Practical guide: Hacienda informative returns: forms 347, 349, 720 and 721. Requirements, deadlines and the steps, explained.

What we charge you
€50
Managora's fee
€50.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 February to the last day of February of the year following the tax year being declared (art. 34 RD 1065/2007).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee €50.00 (21% VAT incl.). Modelo 347 is an informative declaration; it does not involve any tax or tasa (official fee) payment..

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties): how is it filed?

  1. 1Answer the chat questions (around 10 minutes).
  2. 2We filter third parties exceeding the 3.005,06 € threshold, validate quarterly consistency, and detect discrepancies.
  3. 3Payment of €50.00 (21% VAT incl.).
  4. 4Sign the framework mandate from your mobile phone.
  5. 5We submit Modelo 347 via the AEAT (Spanish Tax Agency) Sede electrónica (online portal) using your digital certificate or representation. Instant receipt.
  6. 6Receive the AEAT receipt, full copy of the declaration, signed mandate, and invoice.

Which documents do you need?

  • •List of clients and suppliers with aggregate annual amounts (typically exportable from your invoicing or accounting software).
  • •If there are reportable cash receipts: documentation of the receipts (receipts, dates, amounts).
  • •If there are property leases: cadastral reference and lease agreements.
  • •If it is an additional/substitutive declaration: copy of the previous Modelo 347 declaration with its identification number.

Legal basis and things to bear in mind

  • Deadline: the entire month of February of the year following the tax year (art. 34 RD 1065/2007). Late submissions are subject to surcharges under art. 27 LGT and/or penalties under art. 198 LGT (200 € or 20 € per omitted data item).
  • Modelo 347 is INFORMATIVE: no money is paid or refunded. It is used by the AEAT to cross-reference data between the party invoicing and the party incurring the expense.
  • Threshold per third party: 3.005,06 € aggregate annual total (VAT included). Below this amount, it is not declared, although it is advisable to keep the details.
  • Cash receipts: if they exceed 6.000 € per third party, they must be detailed (Ley 7/2012). Remember the general cash payment limit between professionals: 1.000 € (Ley 11/2021).
  • Transactions already declared in other models (such as intra-community transactions in Modelo 349, withholdings in Modelo 111/115/123, etc.) or exempt leases below the threshold are not included.

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties): frequently asked questions

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties): how much does it cost?

We charge you €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee €50.00 (21% VAT incl.). Modelo 347 is an informative declaration; it does not involve any tax or tasa (official fee) payment.. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties): how long does it take?

From 1 February to the last day of February of the year following the tax year being declared (art. 34 RD 1065/2007).

Modelo 347 anual de operaciones con terceros (annual statement of transactions with third parties): which documents do I need?

You need to have to hand: List of clients and suppliers with aggregate annual amounts (typically exportable from your invoicing or accounting software)., If there are reportable cash receipts: documentation of the receipts (receipts, dates, amounts)., If there are property leases: cadastral reference and lease agreements., If it is an additional/substitutive declaration: copy of the previous Modelo 347 declaration with its identification number.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

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