Modelo 347 across the portfolio
You report a third party over 3,005.06 euros in the year, VAT included. A client on SII does not file modelo 347. The deadline is usually February. The app calculates it when the profile includes it and does not file it.
3,005.06 euros, VAT included
The cut-off is annual and VAT is inside it. Do not add up the base alone. A third party under that figure does not enter modelo 347 on this threshold. Do not bring the form forward for a client on SII.
- Over 3,005.06 euros in the year.
- VAT included.
- SII clients do not file modelo 347.
Usually February, and the app does not file
The usual deadline is February. Do not invent the day: check that year’s calendar. If the profile includes modelo 347, the app calculates it. It does not file the form. How it fits is in modelos 303 and 130.
Common questions
From what amount does a third party enter modelo 347?
Over 3,005.06 euros in the year, VAT included. A client on SII does not file modelo 347.
Does the app file modelo 347?
No. It calculates it when the profile includes it. The deadline is usually February. It does not file the form.
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.