Modelo 347: annual declaration of operations with third parties (+3.005,06€)
You use it to tell Hacienda which third parties you've done transactions with that add up to more than 3.005,06€ in a year (IVA included). Filed by autónomos and companies not in the SII, and also by tenants who pay rent on a business premises.
What GovEasy does
- Prepares your case file and documentation
- Detects frequent errors before submission
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What the agency does
AEAT
- Receives and reviews your application
- Issues the resolution or official document
Guía completa
What you need to have to hand
- Certificado digital, DNIe or Cl@ve to sign. 2) Your VAT books/accounting. 3) List of clients and suppliers with NIF and name. 4) Amounts by quarter (with IVA). 5) Business rent: landlord details and referencia catastral. 6) If you are rectifying: justificante from the previous 347.
Documentation
- Identification: NIF of the declarant and domicilio fiscal.
- Third parties: NIF and name/razón social of each client/supplier with whom you exceed 3.005,06€ in the year.
- Amounts by quarter: annual total and quarterly breakdown, IVA incluido.
- Cash: total charged in cash per third party if it exceeds 6.000€.
- Business rent (if you are the tenant): NIF del arrendador, address and referencia catastral of the premises.
Step by step
- Go to the sede: Declaraciones informativas > Modelo 347 (ejercicio vigente).
- Identify with Cl@ve, certificado digital or DNIe.
- Choose Formulario web (few records) or Presentación de fichero (if you export from your accounting; TGVI online validates the .txt/.boe).
- Fill in declarant and year. Add each tercero with their NIF and amounts per quarter. Mark cash receipts if applicable.
- If you pay rent for a business premises, add that record with referencia catastral. Don't put intracommunity operations here (they go in Modelo 349).
- Click Validar and fix errors. Save a draft if it's not finished.
- Sign and send. Download the justificante (CSV and receipt). Keep everything with your accounting.
- Made a mistake? Submit a complementaria (add/correct) or a sustitutiva (annul and replace) from the same page, providing the previous justificante number.
Time-saving tricks
- Reconcile your 347 with the 303 quarterly returns first: if they don't match you'll likely get a requerimiento.
- Export the third-party list from your accounting software with amounts including IVA and by quarter. Avoid manual typing.
- If you have many entries, use TGVI online: it validates faster and flags line errors.
- Validate NIFs with the AEAT validation tool before uploading the file.
Typical mistakes that will mess you up
- Filing out of the February deadline and getting fined.
- Including intracommunity transactions or exports here: those belong in Modelo 349 or not at all.
- Not breaking down by quarters or entering amounts without IVA.
- Forgetting to declare cash receipts > 6.000€ per third party.
- Business rent: it's declared by the tenant and must include the referencia catastral; missing it causes validation errors.
- Filing from Safari/mobile and losing your work: use Chrome/Edge on desktop.
- 1.Go to https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas/modelo-347.html and click Presentación (ejercicio vigente). Identify with Cl@ve, certificado digital or DNIe.
- 2.Choose Formulario web if you have few records. Choose Presentación de fichero if you export the .txt/.boe from your accounting (TGVI online).
- 3.Fill in the declarant details and the fiscal year. Add each client/supplier with NIF, name and amounts per quarter (IVA incluido). Tick if there were cash receipts >6.000€ and put the total in cash.
- 4.If you pay rent for a business premises, add the lease: landlord data, premises address and referencia catastral. Do not include intracommunity operations here (those go in Modelo 349).
- 5.Click Validar. Fix every error it points out until the form is green. Save a draft if you need to finish later.
- 6.Sign and submit. Download the justificante with CSV and the receipt. If you made a mistake, submit a complementaria (add/rectify) or a sustitutiva (annul and replace the previous one) from the same page.
- Certificado digital, DNIe o Cl@ve (nivel avanzado) para firmar la presentación
- NIF y datos del declarante (razón social, domicilio fiscal)
- List of clients and suppliers with NIF and name/razón social, showing amounts per quarter (IVA incluido)
- Record of cash receipts from a single third party if they exceed 6.000€ in the year
- Data about business premises rent if you are the tenant: NIF del arrendador, full address and referencia catastral of the premises
- Receipt number of a previous 347 if you are submitting a complementaria or sustitutiva
- VAT books / sales and purchases records or your accounting to reconcile quarter totals
Deadline: February only
Modelo 347 must be filed during February of the year following the one you report. If you miss it you can still get a sanction even if you file voluntarily later.
Fines for late or incorrect filing
Typical penalty: 20€ per datum with a minimum of 300€ and a maximum of 20.000€ (art. 198 LGT). If you correct without a requerimiento there is usually a reduction.
Not everyone files it
If you are in the SII for VAT you don't file the 347. Intracommunity operations are declared in Modelo 349, not here.
Business rent: the tenant declares it
If there were withholdings under 115/180, the tenant must include the rent in the 347 and provide the referencia catastral of the premises.
Quarterly breakdown is mandatory
Amounts must be broken down by calendar quarters and include IVA. If your totals don't match your 303s expect a requerimiento.
The AEAT site is picky about browser
Works better in Chrome/Edge. Avoid mobiles and private windows; the form sometimes fails to save.
¿Qué necesito para completar Modelo 347 (Operaciones Terceros) sin que me lo rechacen?
Modelo 347 (Operaciones Terceros) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, hay que aportar 5 documentos a lo largo de 6 pasos, y la sede rechaza el envío completo si un solo dato no coincide con el que consta en el registro. GovEasy reúne y comprueba los 5 documentos antes de tocar la sede, para que el envío no se rechace por un dato descuadrado, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Who must file Modelo 347?
Autónomos and companies who have done transactions with third parties totalling more than 3.005,06€ in the year (IVA included), except those in the SII. A tenant of a business premises also declares the rent even if there were withholdings under 115.
When is the 347 filed?
During the whole month of February of the year following the one you declare. If the deadline falls on a weekend or public holiday, it's extended to the next working day.
What if I don't file or I'm late?
You can be fined: 20€ per datum with a minimum of 300€ and a maximum of 20.000€. Filing voluntarily before a requerimiento often reduces the sanction.
Do I include intracommunity operations or exports?
Intracommunity operations go in Modelo 349, not in the 347. Exports outside the EU are generally not for the 347 — focus on domestic operations that exceed 3.005,06€.
Do amounts include or exclude IVA?
Include IVA. And break them down by quarters. Use your VAT books to reconcile with the 303.
How do I correct a 347 already submitted?
If you missed data, submit a complementaria adding the missing information. If you want to replace it entirely, submit a sustitutiva and provide the previous justificante number.
Do I have to declare cash receipts?
Yes. If you received more than 6.000€ in cash from the same third party in the year, indicate it in the cash receipts box with the total amount in cash.
Can I file with a spreadsheet I made myself?
Yes, but if you create a file you must follow the TGVI layout and validate it in Presentación de fichero. If you have many records, using TGVI online or your accounting export is safer.
¿Qué es Modelo 347 (Operaciones Terceros) y ante qué organismo se presenta?
Modelo 347 (Operaciones Terceros) es un trámite gestionado por AEAT. Trámite oficial de 347 gestionado por AEAT. Incluye guía completa, requisitos y plazos reales según normativa vigente.
¿Cuánto cuesta realizar Modelo 347 (Operaciones Terceros)?
El coste de Modelo 347 (Operaciones Terceros) es Variable. Verifica importes actualizados en la sede de AEAT antes de presentarlo.
¿Cuánto tarda Modelo 347 (Operaciones Terceros)?
El tiempo estimado para Modelo 347 (Operaciones Terceros) es 1–4 semanas. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 347 (Operaciones Terceros)?
Para Modelo 347 (Operaciones Terceros) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 347 (Operaciones Terceros) necesita cita previa?
Sí, Modelo 347 (Operaciones Terceros) normalmente requiere cita previa en AEAT. Reserva con antelación porque la disponibilidad suele ser limitada.
¿Quién está obligado a presentar Modelo 347 (Operaciones Terceros)?
Están obligadas a presentar Modelo 347 (Operaciones Terceros) las personas físicas o entidades que cumplan los umbrales y supuestos previstos por la AEAT. Conviene revisar cada año la normativa vigente publicada por la AEAT.
¿Puedo presentar Modelo 347 (Operaciones Terceros) fuera de plazo?
Presentar Modelo 347 (Operaciones Terceros) fuera de plazo puede conllevar recargos y, en su caso, intereses de demora y sanciones. Aun así, siempre es mejor presentarlo tarde que no presentarlo.
¿Dónde consulto los plazos oficiales de Modelo 347 (Operaciones Terceros)?
Los plazos oficiales de Modelo 347 (Operaciones Terceros) se publican en la sede electrónica de la AEAT y varían por ejercicio. Consulta el calendario del contribuyente de la AEAT para confirmar fechas exactas.
¿Qué necesito para completar Modelo 347 (Operaciones Terceros) sin que me lo rechacen?
Para completar Modelo 347 (Operaciones Terceros) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 347 (Operaciones Terceros) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, hay que aportar 5 documentos a lo largo de 6 pasos, y la sede rechaza el envío completo si un solo dato no coincide con el que consta en el registro. GovEasy reúne y comprueba los 5 documentos antes de tocar la sede, para que el envío no se rechace por un dato descuadrado, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
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1.Go to https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas/modelo-347.html and click Presentación (ejercicio vigente). Identify with Cl@ve, certificado digital or DNIe.
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