{"id":693,"date":"2025-06-09T09:53:10","date_gmt":"2025-06-09T09:53:10","guid":{"rendered":"https:\/\/gatefi.es\/model-347\/"},"modified":"2025-07-14T12:54:13","modified_gmt":"2025-07-14T12:54:13","slug":"model-347","status":"publish","type":"post","link":"https:\/\/gatefi.es\/ca\/model-347\/","title":{"rendered":"Model 347"},"content":{"rendered":"

Model 347. Preguntes freq\u00fcents <\/strong><\/h3><\/h3><\/div>
<\/div><\/div>

Preguntes freq\u00fcents sobre el Model 347 a Espanya<\/strong><\/h3><\/h1><\/div>

Qu\u00e8 \u00e9s el model 347?<\/strong><\/h3><\/h1><\/div>

El model 347 \u00e9s una declaraci\u00f3 informativa anual que han de presentar els aut\u00f2noms i les empreses a Espanya per informar l\u2019Ag\u00e8ncia Tribut\u00e0ria sobre les operacions amb tercers que superin els 3.005,06 \u20ac (IVA incl\u00f2s) en un any natural.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Qui est\u00e0 obligat a presentar el model 347?<\/strong><\/h3><\/h1><\/div>

Estan obligats a presentar el model 347 els empresaris i professionals que realitzin activitats econ\u00f2miques i que, en conjunt, hagin fet operacions amb una altra persona o entitat que superin els 3.005,06 \u20ac en l\u2019any natural. Tamb\u00e9 l\u2019han de presentar les entitats o establiments de car\u00e0cter social i les comunitats de propietaris per les adquisicions de b\u00e9ns i serveis que superin aquesta quantitat.<\/p>\n<\/div>

Quan s\u2019ha de presentar el model 347?<\/strong><\/h3><\/h1><\/div>

El model 347 es presenta al mes de febrer, informant sobre les operacions realitzades durant l\u2019any anterior.<\/p>\n<\/div>

Com es presenta el model 347?<\/strong><\/h3><\/h1><\/div>

La presentaci\u00f3 del model 347 es realitza per Internet, utilitzant un certificat electr\u00f2nic per a societats i grans empreses, o mitjan\u00e7ant el sistema Cl\\@ve per a persones f\u00edsiques.<\/p>\n<\/div>

Quina informaci\u00f3 s\u2019inclou en el model 347?<\/strong><\/h3><\/h1><\/div>

Al model 347 s\u2019han d\u2019incloure totes les operacions amb tercers que superin els 3.005,06 \u20ac en l\u2019any natural, detallant l\u2019import total de les operacions realitzades amb cada client o prove\u00efdor.<\/p>\n<\/div>

Qui est\u00e0 exempt de presentar el model 347?<\/strong><\/h3><\/h1><\/div>

No estan obligats a presentar el model 347 les persones f\u00edsiques i les entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes a l\u2019IRPF que tributin en estimaci\u00f3 objectiva i, en l\u2019IVA, pels r\u00e8gims especials, excepte per les operacions per les quals emetin factura. Tamb\u00e9 en queden exempts aquells que no hagin realitzat operacions que superin els 3.005,06 \u20ac durant l\u2019any.<\/p>\n<\/div>

Per a qu\u00e8 serveix el model 347?<\/strong><\/h3><\/h1><\/div>

El model 347 permet a l\u2019Ag\u00e8ncia Tribut\u00e0ria comparar les dades declarades pels contribuents amb les dels seus clients i prove\u00efdors, assegurant aix\u00ed la coher\u00e8ncia i veracitat de la informaci\u00f3 fiscal.<\/p>\n<\/div>

Cal detallar les operacions trimestralment?<\/strong><\/h3><\/h1><\/div>

S\u00ed, al model 347 cal detallar les operacions trimestralment. Aix\u00f2 significa que, a m\u00e9s d\u2019informar sobre l\u2019import total anual de les operacions amb cada client o prove\u00efdor, tamb\u00e9 s\u2019ha de desglossar l\u2019import de les operacions realitzades en cada trimestre de l\u2019any.<\/p>\n<\/div>

S\u2019inclouen els suplerts en els imports de la declaraci\u00f3?<\/strong><\/h3><\/h1><\/div>

No, els suplerts no s\u2019inclouen en el model 347. Els suplerts s\u00f3n despeses que un professional o empresa paga en nom del seu client i que despr\u00e9s li s\u00f3n reemborsades. Aquestes despeses no es consideren operacions econ\u00f2miques pr\u00f2pies del professional o empresa, sin\u00f3 del client.<\/p>\n<\/div>

S\u2019inclouen les operacions amb entitats asseguradores?<\/strong><\/h3><\/h1><\/div>

S\u00ed, les operacions amb entitats asseguradores s\u2019han d\u2019incloure en el model 347. Les entitats asseguradores han de consignar per separat les primes d\u2019asseguran\u00e7a rebudes i les indemnitzacions o prestacions satisfetes en l\u2019exercici de la seva activitat asseguradora. Aquestes operacions s\u2019han de declarar de manera diferenciada, marcant la casella corresponent a \u00aboperaci\u00f3 d\u2019asseguran\u00e7a\u00bb en el model.<\/p>\n<\/div>

He d\u2019incloure les operacions en efectiu?<\/strong><\/h3><\/h1><\/div>

S\u00ed, les operacions en efectiu s\u2019han d\u2019incloure al model 347 si superen els 6.000 \u20ac en un any natural. Aix\u00f2 inclou tant els pagaments com els cobraments en efectiu. \u00c9s important detallar aquestes operacions per complir amb les obligacions fiscals i evitar possibles sancions.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,27,28],"tags":[],"class_list":["post-693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agencia-tributaria-ca","category-fiscal-ca","category-iva-ca"],"yoast_head":"\nModel 347 - Gatefi<\/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:\/\/gatefi.es\/modelo-347\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Model 347 - 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