form 347
We inform you that the websites: “www.agenciatributaria.es” and “www.agenciatributaria.gob.es” have been closed on December 13, and have been replaced in their entirety by the new electronic site of the Tax Agency “sede.agenciatributaria.gob.es”.
If you wish, you can obtain information on the structure and navigation in this new site at the following link: “Structure and navigation in the electronic headquarters”, which will help you to know its structure, navigate through it and locate the information and/or procedures you wish to carry out.
form 190
Since 2013, form 347 must be filed annually every February with the transactions carried out in the previous fiscal year. In 2018 the deadline is extended from February 1 to February 28, a date that will also be maintained in 2019 in accordance with Order HAC/1148/2018, of October 18.
The self-employed can also do so directly at the tax office of their tax domicile or by registered mail sent to that office. It is possible that in the future they will have to be filed compulsorily online.
The penalty for not filing Form 347 is a minimum of 300 and a maximum of 20,000 euros. The penalty is calculated at a rate of 20 euros for each data or set of data referring to a person or entity in accordance with articles 93 and 94 of the General Tax Law.
modelo 349
Según el R.D. 596/2016 en España, un nuevo sistema de gestión del Impuesto sobre el Valor Añadido (IVA) que se basa en el Suministro Inmediato de Información del IVA (SII) permite una relación bidireccional y automatizada entre la Agencia Estatal de Administración Tributaria (AEAT) y el contribuyente. En este tema, este sistema se denominará sistema SII. A partir del 1 de julio de 2017, los contribuyentes sometidos al SII, y otros que lo adopten voluntariamente, deberán enviar los datos de sus registros de facturación en un plazo de cuatro días a través de la presentación telemática en la página web de la AEAT.
La funcionalidad de los mensajes electrónicos está prevista para mantener los diferentes procesos que se utilizan en la presentación electrónica de los diferentes tipos de documentos. Para más información sobre los mensajes electrónicos, consulte Mensajería electrónica.
El proceso de configuración de la funcionalidad de mensajes electrónicos para interoperar con el sistema SII tiene muchos pasos. Debido a que los nombres de algunas entidades predefinidas se utilizan en las configuraciones ER, es importante que utilice un conjunto de valores predefinidos que se entregan en un paquete de entidades de datos para las tablas relacionadas, y que importe las configuraciones ER antes de importar las entidades de datos.
model 349
Since 2013 the model 347 must be filed annually every February with the operations carried out in the previous fiscal year. In 2018 the deadline is extended from February 1 to February 28, a date that will also be maintained in 2019 in accordance with Order HAC/1148/2018, of October 18.
The self-employed can also do so directly at the tax office of their tax domicile or by registered mail sent to that office. It is possible that in the future they will have to be filed compulsorily online.
The penalty for not filing Form 347 is a minimum of 300 and a maximum of 20,000 euros. The penalty is calculated at a rate of 20 euros for each data or set of data referring to a person or entity in accordance with articles 93 and 94 of the General Tax Law.
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