Like last year at this time, all the advice we prepare for the presentation of the model 347 before the end of the month. Remember you are required to submit all natural or legal persons, public or private persons and entities that section 35.4 of the Act, which are engaged in business or professional activities in a.
NEW YEAR 2013: Forms of presentation of the statement
From the statement for the year 2013, the embodiments of the statement are:
- The government, forced those assigned to the Central Tax Office for Large Taxpayers Units or any of the Large Business Management, legal persons and entities without legal personality, are obliged to electronic filing over the Internet with advanced electronic signature (electronic certificate
- Individuals may file the return in any case with advanced electronic signature, and also in the event that your return does not exceed 15 records declared can also use the signature system with password in a previous registration as a user, called PIN
- The entities that may apply Law 49/1960, of July 21, on the condo, may file the return, in any case, with advanced electronic signature, and also in the event that your return does not exceed 15 records declared may also use the print service through the Electronic Office of the Inland Revenue and file your return by sending an SMS message (predeclaración by sending SMS message).
In all cases, if the statement exceeds 10,000,000 records declared, you can choose between a presentation with advanced electronic signature directly or computer readable medium.
IMPORTANT: Changes introduced by Royal Decree 828/2013, of 25 October
Las novedades introducidas por el Real Decreto 828/2013, de 25 de octubre (BOE 26/10/2013), en la declaración anual de operaciones con terceras personas (modelo 347), afectan a las operaciones que se realicen a partir del 1 de enero de 2014,and therefore not taken into account until the corresponding statement for the financial year 2014, the presentation will be held in the month of February of the year 2015.
It is recalled that from the corresponding statement in the year 2012, the deadline is the month of FEBRUARY.