{"id":13352,"date":"2025-02-10T12:11:24","date_gmt":"2025-02-10T11:11:24","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13352"},"modified":"2025-02-11T19:20:44","modified_gmt":"2025-02-11T18:20:44","slug":"fins-al-28-de-febrer-te-de-termini-per-presentar-a-hisenda-el-model-347-declaracio-d-operacions-amb-tercers","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/fins-al-28-de-febrer-te-de-termini-per-presentar-a-hisenda-el-model-347-declaracio-d-operacions-amb-tercers\/","title":{"rendered":"Fins al 28 de febrer t\u00e9 de termini per presentar a Hisenda el model 347 (\u201cDeclaraci\u00f3 d&#8217;operacions amb tercers\u201d)"},"content":{"rendered":"<h5>El pr\u00f2xim dia 28 de febrer de 2025 finalitza el termini m\u00e0xim per a presentar el model 347 \u201cDeclaraci\u00f3 anual d&#8217;operacions amb terceres persones\u201d de l&#8217;exercici 2024. En aquest model es declaren les operacions efectuades amb un mateix client o prove\u00efdor que en conjunt superin els 3.005,06 \u20ac (IVA incl\u00f2s).<\/h5>\n<hr \/>\n<p>Amb l&#8217;arribada del mes de febrer comen\u00e7a el compte enrere per a la presentaci\u00f3 del model 347 \u00abDeclaraci\u00f3 anual d&#8217;operacions amb terceres persones\u00bb, una presentaci\u00f3 informativa, per\u00f2 de gran import\u00e0ncia, ja que si es produeixen discrep\u00e0ncies significatives en les xifres declarades entre un prove\u00efdor i el seu client, aix\u00f2 pot derivar en un expedient de comprovaci\u00f3 per part de l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<h3>En que consisteix la declaraci\u00f3 d&#8217;operacions amb tercers, model 347 ?<\/h3>\n<ul>\n<li><span style=\"font-size: 16px;\">El model 347 \u00e9s una declaraci\u00f3 anual informativa d&#8217;operacions amb terceres persones, que els empresaris i professionals estan obligats a presentar sempre que hagin fet operacions amb tercers per un import superior als 3.005,06 euros durant l&#8217;any natural, diferenciant els lliuraments i les adquisicions de b\u00e9ns i serveis.<\/span><\/li>\n<li>Si durant l&#8217;any 2024 ha efectuat operacions amb algun client o prove\u00efdor per import superior a 3.005,06 euros en conjunt, cal que presenti el model 347. Aquesta quantia inclou l&#8217;IVA, per la qual cosa una operaci\u00f3 de 2.500 euros (que amb IVA ascendeixi a 3.025 euros) ja s&#8217;ha d&#8217;incloure.<\/li>\n<\/ul>\n<h3>Ens poden sancionar per cometre errors en la declaraci\u00f3 ?<\/h3>\n<ul>\n<li><span style=\"font-size: 16px;\">Alguns errors que es poden produir s\u00f3n per NIF erronis o codis postals que no estiguin emplenats. L&#8217;emplenament incorrecte de les declaracions informatives, segons l&#8217;article 198 de la Llei General Tribut\u00e0ria, pot ser sancionada amb <\/span><strong style=\"font-size: 16px;\">una multa pecuni\u00e0ria fixa de 20 euros per cada dada o conjunt de dades referides a una mateixa persona o entitat que s&#8217;hagu\u00e9s hagut d&#8217;incloure en la declaraci\u00f3, amb un m\u00ednim de 300 euros i un m\u00e0xim de 20.000 euros<\/strong><span style=\"font-size: 16px;\">.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Per\u00f2 el que s\u00ed que \u00e9s important \u00e9s que aquest model tingui coher\u00e8ncia amb altres models tributaris que es presentin a l&#8217;Ag\u00e8ncia Tribut\u00e0ria, ja que, en cas contrari, l&#8217;Ag\u00e8ncia Tribut\u00e0ria procedir\u00e0 a la realitzaci\u00f3 d&#8217;una inspecci\u00f3 per saber-ne el motiu, sobretot si d&#8217;aquestes incoher\u00e8ncies es despr\u00e8n que s&#8217;han ingressat quantitats menors per liquidacions tribut\u00e0ries de les que s&#8217;haurien d&#8217;haver ingressat.<\/span><\/li>\n<\/ul>\n<h3>Quines dades es necessita dels clients o prove\u00efdors a declarar?<\/h3>\n<ul>\n<li>NIF<\/li>\n<li>Cognoms i nom o ra\u00f3 social<\/li>\n<li>Codi postal<\/li>\n<li>Municipi<\/li>\n<li>Import desglossat de manera trimestral<\/li>\n<\/ul>\n<h3>Han de declarar les comunitats de propietaris i les entitats socials ?<\/h3>\n<p>Les comunitats de propietaris i les entitats i establiments de car\u00e0cter social estan obligats a declarar per les adquisicions de b\u00e9ns i serveis que efectu\u00efn quan el seu import hagi superat 3.005,06 \u20ac (excl\u00f2s subministrament d&#8217;aigua, energia el\u00e8ctrica, combustible i assegurances).<\/p>\n<h3>S&#8217;ha de declarar les operacions en les quals no es suporta o no es repercuteix IVA ?<\/h3>\n<p><b>Aquestes operacions<\/b>\u00a0<strong>tamb\u00e9 s&#8217;han de declarar<\/strong>, sempre que existeixi obligaci\u00f3 d&#8217;expedir factura i se superin els 3.005,06 euros.<\/p>\n<h3>Quines operacions no s&#8217;han d&#8217;incloure en la declaraci\u00f3?<\/h3>\n<p>Les operacions respecte de les quals Hisenda ja t\u00e9 informaci\u00f3 (a trav\u00e9s d&#8217;altres declaracions) Aix\u00ed, no haur\u00e0 d&#8217;incloure:<\/p>\n<ul>\n<li><strong>Operacions ja declarades:<\/strong> Les operacions subjectes a retenci\u00f3, perqu\u00e8 Hisenda ja t\u00e9 la seva informaci\u00f3 gr\u00e0cies a les declaracions peri\u00f2diques i resums anuals (tampoc seran declarables totes aquelles operacions que s&#8217;hagin de declarar en altres models com el 190, 193, 180&#8230;). Els lliuraments o adquisicions intracomunit\u00e0ries de b\u00e9ns i serveis, perqu\u00e8 es declaren en el model 349.<\/li>\n<li><strong>Les operacions d&#8217;exportaci\u00f3 i importaci\u00f3<\/strong>, perqu\u00e8 es declaren en duana.<\/li>\n<li>El mateix succeeix amb els <strong>lliuraments de b\u00e9ns entre la pen\u00ednsula i Can\u00e0ries, Ceuta i Melilla<\/strong>.<\/li>\n<\/ul>\n<h3>En quins casos no hi ha obligaci\u00f3 de declarar ?<\/h3>\n<ul>\n<li><strong>No residents:<\/strong> Empresaris o professionals que NO TINGUIN en territori espanyol la seu de la seva activitat econ\u00f2mica, un establiment permanent o el seu domicili fiscal o, en el cas d&#8217;entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger, que no tinguin pres\u00e8ncia en territori espanyol.<\/li>\n<li><strong>Estimaci\u00f3 objectiva (m\u00f2duls) per IRPF i IVA:<\/strong> Les persones f\u00edsiques i entitats en atribuci\u00f3 de rendes en l&#8217;IRPF, per les activitats que tributin en aquest impost pel m\u00e8tode d&#8217;estimaci\u00f3 objectiva i, simult\u00e0niament, en l&#8217;IVA pels r\u00e8gims especials simplificat o de l&#8217;agricultura, ramaderia i pesca o del rec\u00e0rrec d&#8217;equival\u00e8ncia. No obstant, si que hauran de declarar per les operacions per les quals emetin factura i per les adquisicions de b\u00e9ns i serveis que hagin de ser objecte d&#8217;anotaci\u00f3 en el llibre registre de factures rebudes<\/li>\n<li><strong>Els subjectes passius inscrits en el REDEME<\/strong> ja que estan obligats a portar els seus llibres registre de l&#8217;IVA a trav\u00e9s de la seu electr\u00f2nica de l&#8217;AEAT, i els subjectes passius que utilitzin el SII queden exclosos de l&#8217;obligaci\u00f3 de presentar el model 347<\/li>\n<\/ul>\n<h3>Poden existir discrep\u00e0ncies entre els imports declarats pel client i el prove\u00efdor?<\/h3>\n<p>S\u00ed. En el cas que es rebi la factura pel client i es registri en un per\u00edode trimestral diferent del de la seva emissi\u00f3 pel prove\u00efdor sorgiran difer\u00e8ncies.<\/p>\n<h3>Es pot declarar un import negatiu en el model 347 ?<\/h3>\n<p>S\u00ed. Sempre que l&#8217;import anual de les operacions superi, en el seu valor absolut els 3.005,06 \u20ac. Aquest import es consignar\u00e0 en la declaraci\u00f3 amb el signe negatiu.<\/p>\n<h3>Com es declaren els lloguers ?<\/h3>\n<ul>\n<li><strong>Habitatges.<\/strong> No s&#8217;ha d&#8217;incloure en aquesta declaraci\u00f3 els ingressos del lloguer d&#8217;habitatges a particulars que constitueixin la seva resid\u00e8ncia permanent (aquests lloguers estan exempts d&#8217;IVA i no ha d&#8217;emetre factura per ells). En canvi, si ha llogat aparcaments o trasters de manera separada als habitatges, s\u00ed que ha de declarar-los (sempre que superin l&#8217;import dels 3.005,06 \u20ac).<\/li>\n<li><strong>Locals.<\/strong> Si ha llogat un local (o un habitatge per a ser usat com a despatx), dependr\u00e0 de si el lloguer ha estat subjecte a retenci\u00f3: si ho ha estat no haur\u00e0 d&#8217;incloure&#8217;l en el model 347 (perqu\u00e8 l&#8217;inquil\u00ed ja haur\u00e0 incl\u00f2s aquests imports en el resum anual de retencions). Per\u00f2 si les rendes no han estat subjectes a retenci\u00f3 s\u00ed que les haur\u00e0 de declarar en el model 347.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-11646\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral-300x141.jpg\" alt=\"\" width=\"300\" height=\"141\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral-300x141.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral-1024x480.jpg 1024w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral-768x360.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral-1536x720.jpg 1536w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/02\/Hero-RM-Laboral.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f2xim dia 28 de febrer de 2025 finalitza el termini m\u00e0xim per a presentar el model 347 \u201cDeclaraci\u00f3 anual d&#8217;operacions amb terceres persones\u201d de l&#8217;exercici 2024. En aquest model es declaren les operacions efectuades amb un mateix client o prove\u00efdor que en conjunt superin els 3.005,06 \u20ac (IVA incl\u00f2s). Amb l&#8217;arribada del mes de [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":13349,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[3008,106,3009],"class_list":["post-13352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-declaracio-clients-proveidors","tag-declaracio-model-347","tag-mes-de-3-005"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fins al 28 de febrer t\u00e9 de termini per presentar a Hisenda el model 347 (\u201cDeclaraci\u00f3 d&#039;operacions amb tercers\u201d) | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/fins-al-28-de-febrer-te-de-termini-per-presentar-a-hisenda-el-model-347-declaracio-d-operacions-amb-tercers\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fins al 28 de febrer t\u00e9 de termini per presentar a Hisenda el model 347 (\u201cDeclaraci\u00f3 d&#039;operacions amb tercers\u201d) | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El pr\u00f2xim dia 28 de febrer de 2025 finalitza el termini m\u00e0xim per a presentar el model 347 \u201cDeclaraci\u00f3 anual d&#8217;operacions amb terceres persones\u201d de l&#8217;exercici 2024. En aquest model es declaren les operacions efectuades amb un mateix client o prove\u00efdor que en conjunt superin els 3.005,06 \u20ac (IVA incl\u00f2s). 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