Modelo 347: operations with third parties
Modelo 347 is an information return about operations with other people and businesses. It is not the quarter’s VAT and it is not the income-tax payment on account.
What it reports
You report operations with the same person or entity when they exceed 3,005.06 euros in the calendar year, VAT included. Someone who keeps VAT ledgers through SII for the whole year does not file modelo 347. The usual deadline is February of the following year. If modelo 347 fits your profile, Factura Fácil calculates it from the invoices and expenses you recorded and does not submit it.
Calculating is not filing
The calculation comes from what you already have in the app. Filing modelo 347 is still on the Tax Agency site, by you or your gestoría. The BOE import file is for modelo 303 and modelo 130. Seeing a modelo 347 figure in the app does not mean the form is filed. The overview is modelo 303 and modelo 130.
- It is calculated when it fits your profile.
- It does not replace modelo 303 or modelo 130.
- The app does not submit the information return.
Common questions
Is modelo 347 a tax I pay?
It is informational. It does not replace modelo 303 or modelo 130. Those self-assessments keep their own calendar.
Does the app always calculate it?
When it fits your profile. If your activity is not in that case, the app does not add 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.