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

Modelo 347 anual de operaciones con terceros (annual return 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: €19 to €19.

We file your annual Modelo 347: an informative return of the clients and suppliers with whom your aggregate annual amount has exceeded 3.005,06 €. We detect reportable third parties, check quarterly consistency, and flag cash payments and leased properties.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 to the last day of February of the year following the tax year declared (art. 34 RD 1065/2007).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee 19 €. The Modelo 347 is an informative return; it does not involve any tax payment or tasa (official fee)..

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

  1. 1Answer the chat questions (~10 minutes).
  2. 2We filter out third parties exceeding the 3.005,06 € threshold, check quarterly consistency and detect inconsistencies.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the Modelo 347 through the AEAT (Spanish Tax Agency) sede electrónica (online portal) using your digital certificate or representation. Instant receipt.
  6. 6You receive the AEAT receipt, a full copy of the return, the signed mandate and the 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 payments: documentation of the payments (receipts, dates, amounts).
  • •If there are property leases: cadastral reference and lease contracts.
  • •If it is a supplementary/replacement return: a copy of the previous Modelo 347 with its identification number.

Legal basis and things to bear in mind

  • Deadline: the whole of February of the year following the tax year (art. 34 RD 1065/2007). Filed late, surcharge under art. 27 LGT and/or penalty under art. 198 LGT (200 € or 20 € per omitted item).
  • The Modelo 347 is INFORMATIVE: no money is paid or refunded. Its purpose is for the AEAT to cross-check data between whoever invoices and whoever bears the expense.
  • Threshold per third party: 3.005,06 € aggregated annually (VAT included). Below that it is not declared, although it is advisable to keep the detail.
  • Cash payments: if they exceed 6.000 € per third party they must be itemised (Ley 7/2012). Remember the general cash payment limit between professionals: 1.000 € (Ley 11/2021).
  • Transactions already declared in other forms are not included (intra-Community transactions in Modelo 349, withholdings in Modelo 111/115/123, etc.), nor are leases exempt for an amount below the threshold.

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

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

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. The Modelo 347 is an informative return; it does not involve any tax payment or tasa (official fee).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

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

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

Modelo 347 anual de operaciones con terceros (annual return 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 payments: documentation of the payments (receipts, dates, amounts)., If there are property leases: cadastral reference and lease contracts., If it is a supplementary/replacement return: a copy of the previous Modelo 347 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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