{"id":22932,"date":"2024-02-07T13:30:44","date_gmt":"2024-02-07T12:30:44","guid":{"rendered":"https:\/\/www.cinc.com\/?p=22932"},"modified":"2024-02-07T13:32:23","modified_gmt":"2024-02-07T12:32:23","slug":"presentacio-del-formulari-347-informe-anual-de-transaccions-amb-tercers","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/presentacio-del-formulari-347-informe-anual-de-transaccions-amb-tercers\/","title":{"rendered":"Presentaci\u00f3 del formulari 347: informe anual de transaccions amb tercers"},"content":{"rendered":"\n<p>El 29 de febrer finalitza el termini per presentar el model 347, una declaraci\u00f3 informativa de totes les transaccions realitzades amb tercers (prove\u00efdors o clients) superiors a 3.005,06\u20ac. Aquest formulari no implica cap pagament o reemborsament, ja que \u00e9s completament informatiu. Tamb\u00e9 cal remarcar que s&#8217;han d&#8217;incloure totes les operacions realitzades l&#8217;any anterior (IVA incl\u00f2s).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui ha de presentar aquest model?<\/h3>\n\n\n\n<p>Estan obligats a presentar el model 347 aquells individus, entitats legals, associacions i comunitats de propietaris que facin activitats empresarials professionals que excedeixin la quantitat indicada anteriorment, sense importar l&#8217;import de cada factura generada.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui est\u00e0 exempt?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Subjectes passius inscrits al SII o al REDEME.<\/li>\n\n\n\n<li>Persones f\u00edsiques o jur\u00eddiques amb activitat comercial que no tinguin domicili fiscal a Espanya.<\/li>\n\n\n\n<li>Empreses, professionals o aut\u00f2noms que operin amb clients intracomunitaris.<\/li>\n\n\n\n<li>Persones f\u00edsiques i entitats en atribuci\u00f3 de rendes en l&#8217;Impost sobre l&#8217;IRPF, per les activitats que tributin en aquest impost pel m\u00e8tode d&#8217;estimaci\u00f3 objectiva i de forma simult\u00e0nia en l&#8217;Impost sobre el Valor Afegit pels r\u00e8gims especials simplificat o de l&#8217;agricultura, ramaderia i pesca o de rec\u00e0rrec d&#8217;equival\u00e8ncia, excepte per les operacions per les quals emetin factura.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quin \u00e9s el termini de presentaci\u00f3?<\/h3>\n\n\n\n<p>La declaraci\u00f3 del model 347 s&#8217;ha de realitzar abans del 29 de febrer del 2024.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3, no dubtis de posar-te en <a href=\"https:\/\/www.cinc.com\/contacte\/\">contacte <\/a>amb el <a href=\"https:\/\/www.cinc.com\/assessoria-dempreses\/assessoria-fiscal\/\">Departament Fiscal <\/a>de CINC Assessoria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 29 de febrer finalitza el termini per presentar el model 347, una declaraci\u00f3 informativa de totes les transaccions realitzades amb tercers.<\/p>\n","protected":false},"author":8,"featured_media":22933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-22932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima 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tercers.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/22932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=22932"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/22932\/revisions"}],"predecessor-version":[{"id":22939,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/22932\/revisions\/22939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/22933"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=22932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=22932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=22932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}