Guide to Model 347: Annual Spanish Tax Form for Third Parties

Table of Contents


What is it?

Model 347 is a required tax form in Spain for declaring annual transactions with third parties that exceed €3,005.06 (including VAT).

Who needs it?

Businesses and self-employed individuals (autónomos) in Spain who engage in transactions with other parties, where the total annual transactions exceed €3,005.06, need to submit this form.


  1. Verify Threshold: Ensure that the total amount of transactions with any single entity exceeds €3,005.06.
  2. Gather Transaction Data: Collect detailed records of all relevant transactions throughout the year. This should include invoices and payments received and made.
  3. Access the Form: Obtain Model 347 from the official Spanish Tax Agency (Agencia Tributaria) website.
  4. Fill Out the Form: Complete the required fields with precise information about the transactions. This includes details like the name, tax ID of the other party, and the total amount transacted.
  5. Submit the Form: Submit the completed form electronically through the Agencia Tributaria’s online platform.
  6. Confirm Submission: After submission, ensure you receive a confirmation receipt from the Agencia Tributaria, indicating that your submission has been recorded.

Required Documents

  • Invoices: Originals and copies of all invoices issued and received.
  • Proof of Payments: Bank statements or receipts proving payment transactions.
  • Tax ID Numbers: Tax identification numbers of all involved parties.
  • Annual Transaction Report: A summary report detailing all transactions made with each entity.

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Additional details

  • Be aware that failing to submit Model 347 correctly and on time can result in penalties or fines.
  • It is advisable to maintain clear and organized records of all transactions throughout the year to simplify the process of completing and submitting the form.
  • Assistance from a professional accountant or tax advisor is recommended to ensure compliance with all requirements.


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