
{"id":5383,"date":"2026-07-30T21:30:33","date_gmt":"2026-07-30T19:30:33","guid":{"rendered":"https:\/\/advixy.com\/?page_id=5383"},"modified":"2026-07-30T21:30:39","modified_gmt":"2026-07-30T19:30:39","slug":"form-347-filing-deadline-spain","status":"publish","type":"page","link":"https:\/\/advixy.com\/en\/form-347-filing-deadline-spain\/","title":{"rendered":"Spanish Form 347: transactions and filing deadline"},"content":{"rendered":"\n<main class=\"advixy-cluster-page\">\n  <section class=\"advixy-cluster-hero\">\n    <div class=\"advixy-cluster-hero-copy\">\n      <p class=\"advixy-kicker\">Practical guide \u00b7 Tax and business in Spain<\/p>\n      <h1>Spanish Form 347: reconcile the data before the deadline<\/h1>\n      <p class=\"advixy-cluster-lead\">This annual information return covers certain transactions with third parties. Before filing, amounts, identification and timing should be reconciled with customer and supplier records.<\/p>\n      <div class=\"advixy-cluster-actions\">\n        <a class=\"advixy-button\" href=\"https:\/\/advixy.com\/en\/contact\/\">Discuss my case<\/a>\n        <a class=\"advixy-button is-secondary\" href=\"#puntos-clave\">See the key points<\/a>\n      <\/div>\n    <\/div>\n    <figure>\n      <img fetchpriority=\"high\" src=\"\/wp-content\/plugins\/advixy-service-experience\/assets\/images\/advixy-tax-models-compliance.webp\" alt=\"Spanish Form 347: reconcile the data before the deadline \u00b7 Advixy\" width=\"1536\" height=\"1024\" loading=\"eager\" fetchpriority=\"high\" decoding=\"async\">\n    <\/figure>\n  <\/section>\n\n  <section id=\"puntos-clave\" class=\"advixy-cluster-section\">\n    <p class=\"advixy-kicker\">Short answer<\/p>\n    <h2>Spanish Form 347: transactions and filing deadline<\/h2>\n    <p>The obligation depends on the nature and aggregate amount of transactions and the available exclusions. The official calendar sets each year\u2019s deadline; for 2025 transactions, the 2026 calendar set 2 March 2026.<\/p>\n    <div class=\"advixy-card-grid\">\n      <article class=\"advixy-info-card\"><h3>It is not a tax payment<\/h3><p>It reports transactions, but discrepancies can lead to checks or requests for information.<\/p><\/article>\n      <article class=\"advixy-info-card\"><h3>Data is cross-checked<\/h3><p>Tax numbers, names and amounts should agree with invoices, ledgers and the counterparty.<\/p><\/article>\n      <article class=\"advixy-info-card\"><h3>Exclusions apply<\/h3><p>Not every transaction above the aggregate threshold is reported; alternative reporting and specific exclusions matter.<\/p><\/article>\n    <\/div>\n  <\/section>\n\n  <section class=\"advixy-cluster-section is-sky\">\n    <p class=\"advixy-kicker\">What to review<\/p>\n    <h2>What it means in practice<\/h2>\n    <ul class=\"advixy-checks\">\n      <li>Totals by customer and supplier<\/li>\n      <li>Correct tax numbers and names<\/li>\n      <li>Quarterly allocation where required<\/li>\n      <li>Transactions reported in other forms<\/li>\n      <li>Leases and special cases<\/li>\n      <li>Official calendar for the relevant year<\/li>\n    <\/ul>\n  <\/section>\n\n  <section class=\"advixy-cluster-section is-dark\">\n    <p class=\"advixy-kicker\">How we approach it<\/p>\n    <h2>How we approach it<\/h2>\n    <ol class=\"advixy-step-list\">\n      <li><strong>Context.<\/strong><br>We identify the activity, territory, dates and real objective.<\/li>\n      <li><strong>Evidence.<\/strong><br>We check what is available and what is missing before filing or deciding.<\/li>\n      <li><strong>Rule.<\/strong><br>We verify the current legal basis and relevant official guidance.<\/li>\n      <li><strong>Action.<\/strong><br>We set responsibilities, a calendar and the next control points.<\/li>\n    <\/ol>\n  <\/section>\n\n  <section class=\"advixy-cluster-section\">\n    <p class=\"advixy-kicker\">Related resources<\/p>\n    <h2>Related resources<\/h2>\n    <div class=\"advixy-card-grid is-two\">\n      <article class=\"advixy-info-card\"><h3><a href=\"https:\/\/advixy.com\/en\/tax-advisory-freelancers-smes\/\">Tax advisory for freelancers and SMEs<\/a><\/h3><p><a href=\"https:\/\/advixy.com\/en\/tax-advisory-freelancers-smes\/\">Tax advisory for freelancers and SMEs \u2192<\/a><\/p><\/article>\n      <article class=\"advixy-info-card\"><h3><a href=\"\/en\/advisory-services-tenerife\/\">Advisory services in Tenerife<\/a><\/h3><p><a href=\"\/en\/advisory-services-tenerife\/\">Advisory services in Tenerife \u2192<\/a><\/p><\/article>\n      <article class=\"advixy-info-card\"><h3><a href=\"https:\/\/advixy.com\/en\/advisory-or-gestoria-differences\/\">Advisory or gestor\u00eda: the differences<\/a><\/h3><p><a href=\"https:\/\/advixy.com\/en\/advisory-or-gestoria-differences\/\">Advisory or gestor\u00eda: the differences \u2192<\/a><\/p><\/article>\n      <article class=\"advixy-info-card\"><h3><a href=\"https:\/\/advixy.com\/en\/self-employed-social-security-contributions-spain-2026\/\">Self-employed contributions in Spain 2026<\/a><\/h3><p><a href=\"https:\/\/advixy.com\/en\/self-employed-social-security-contributions-spain-2026\/\">Self-employed contributions in Spain 2026 \u2192<\/a><\/p><\/article>\n      <article class=\"advixy-info-card\"><h3><a href=\"https:\/\/advixy.com\/en\/company-director-self-employed-spain\/\">Company directors and Spanish self-employed status<\/a><\/h3><p><a href=\"https:\/\/advixy.com\/en\/company-director-self-employed-spain\/\">Company directors and Spanish self-employed status \u2192<\/a><\/p><\/article>\n      <article class=\"advixy-info-card\"><h3><a href=\"https:\/\/advixy.com\/en\/business-activities-tax-iae-spain\/\">Spanish IAE: registration, codes and exemptions<\/a><\/h3><p><a href=\"https:\/\/advixy.com\/en\/business-activities-tax-iae-spain\/\">Spanish IAE: registration, codes and exemptions \u2192<\/a><\/p><\/article>\n    <\/div>\n  <\/section>\n\n  <section class=\"advixy-cluster-section is-gold\">\n    <p class=\"advixy-kicker\">Frequently asked questions<\/p>\n    <h2>Frequently asked questions<\/h2>\n    <div class=\"advixy-faq-list\">\n      <details><summary>Does exceeding \u20ac3,005.06 always require reporting?<\/summary><p>It is an important threshold, but the nature, exclusions and alternative reporting channels must also be checked.<\/p><\/details>\n      <details><summary>What if the supplier reports a different amount?<\/summary><p>Reconcile invoices, credit notes, advances and timing before filing or amending the return.<\/p><\/details>\n      <details><summary>Is the deadline always the same date?<\/summary><p>Not necessarily. Confirm the official calendar and the effect of weekends or public holidays.<\/p><\/details>\n    <\/div>\n  <\/section>\n\n  <aside class=\"advixy-source-note\">\n    <h2>Official sources and review<\/h2>\n    <p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GI27.shtml\" rel=\"noopener noreferrer\" target=\"_blank\">Agencia Tributaria \u00b7 Modelo 347<\/a> \u00b7 <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2026.html\" rel=\"noopener noreferrer\" target=\"_blank\">Agencia Tributaria \u00b7 Calendario del contribuyente 2026<\/a><\/p>\n    <p>Content reviewed by Advixy on 30 July 2026. Rules and calendars may change; always confirm the period and facts that apply to your case.<\/p>\n  <\/aside>\n\n  <section class=\"advixy-cluster-section advixy-cluster-cta\">\n    <p class=\"advixy-kicker\">Advixy \u00b7 Tenerife \u00b7 Canarias \u00b7 Espa\u00f1a<\/p>\n    <h2>Turn information into a sound decision<\/h2>\n    <p>We review the activity, territory, dates and evidence before recommending a course of action. From Tenerife, we advise businesses across the Canary Islands and Spain.<\/p>\n    <div class=\"advixy-cluster-actions\"><a class=\"advixy-button\" href=\"https:\/\/advixy.com\/en\/contact\/\">Discuss my case<\/a><\/div>\n    <p class=\"advixy-city-note\">Advixy SL \u00b7 Santa Cruz de Tenerife \u00b7 Meetings by prior appointment only<\/p>\n  <\/section>\n<\/main>\n","protected":false},"excerpt":{"rendered":"<p>Which transactions Spanish Form 347 reports, how quarterly totals are reconciled and where to confirm the official filing deadline.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5383","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/pages\/5383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/comments?post=5383"}],"version-history":[{"count":1,"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/pages\/5383\/revisions"}],"predecessor-version":[{"id":5433,"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/pages\/5383\/revisions\/5433"}],"wp:attachment":[{"href":"https:\/\/advixy.com\/en\/wp-json\/wp\/v2\/media?parent=5383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}