Which operations stay off modelo 347
Modelo 347 reports operations with the same person or entity when they exceed 3,005.06 euros in the year, including VAT. Amounts at or under that figure with that person are not listed.
The limit with each person
You look at the year’s total with that person or entity, including VAT. If the operations exceed 3,005.06 euros, you report them. If they stay at that figure or under it, they are not listed. The usual deadline is February of the next year. Someone on SII for the whole year does not file modelo 347.
- Threshold: more than 3,005.06 euros, VAT included.
- At or under that figure with that person: not listed.
- SII all year: modelo 347 is not filed.
Calculating modelo 347 is not the modelo 303 file
Factura Fácil calculates modelo 347 when the profile includes it. It does not file it. The BOE import file described for modelo 303 does not file modelo 347 and does not replace it. Modelo 347 is submitted on the Tax Agency site, in February of the next year if it applies to you.
Common questions
Does an operation of 3,005.06 euros go on modelo 347?
No, if the year with that person stays at 3,005.06 euros or under, VAT included. You report them when the figure is exceeded.
Does the modelo 303 BOE file file modelo 347?
No. That file is described for importing modelo 303. It does not file modelo 347. The app calculates modelo 347 if it is on the profile and does not submit it.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.