{"id":310087,"date":"2023-11-15T07:34:50","date_gmt":"2023-11-15T07:34:50","guid":{"rendered":"https:\/\/centregestor.es\/?p=310087"},"modified":"2023-11-15T08:11:07","modified_gmt":"2023-11-15T08:11:07","slug":"model-347-que-es-i-quan-presentar-ho","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/model-347-que-es-i-quan-presentar-ho\/","title":{"rendered":"Model 347: qu\u00e8 \u00e9s i quan presentar-ho"},"content":{"rendered":"<h2>Qui est\u00e0 obligat a presentar el model 347 i qu\u00e8 s&#8217;ha d&#8217;incloure?<\/h2>\n<div data-pm-slice=\"1 1 []\" data-en-clipboard=\"true\">\n<p>Si ets aut\u00f2nom o tens una PIME aquest \u00e9s l&#8217;article perfecte per a tu. A continuaci\u00f3 t&#8217;expliquem <strong>qu\u00e8 \u00e9s el Model 347<\/strong>, la declaraci\u00f3 informativa que cada any has de presentar si hagis realitzat operacions amb prove\u00efdors o clients que superin els 3.005,06 euros i, sobretot, <strong>com presentar-lo i fins a quin dia.<\/strong><\/p>\n<\/div>\n<div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#00172b;--awb-margin-top:0px;--awb-margin-bottom:84px;\"><div class=\"reading-box\" style=\"background-color:#f6f6f6;border-width:1px;border-color:#f6f6f6;border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacte\/\" target=\"_self\"><span>POSA'T EN CONTACTE AMB NOSALTRES<\/span><\/a><h2>Assessorem aut\u00f2noms, pimes i a persones jur\u00eddiques<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\"><\/p>\n<p>Tramita amb nosaltres tots els assumptes relacionats amb el teu negoci, amb la seguretat i confian\u00e7a que t&#8217;aporten els nostres assessors experts.<\/p>\n<p><strong>Centre Gestor t&#8217;ofereix el servei integral de confian\u00e7a que t&#8217;ajudar\u00e0 a cr\u00e9ixer i avan\u00e7ar sense estr\u00e8s ni preocupacions.<\/strong><\/p>\n<p><\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacte\/\" target=\"_self\"><span>POSA'T EN CONTACTE AMB NOSALTRES<\/span><\/a><\/div><\/div>\n<h2>Qu\u00e8 \u00e9s el Model 347 d&#8217;operacions amb tercers<\/h2>\n<p>El Model 347 de la AEAT \u00e9s una declaraci\u00f3 informativa anual en qu\u00e8 es recullen totes les operacions realitzades amb els clients o amb els prove\u00efdors sempre que la <strong>suma de les mateixes superi els 3.005,06 euros anuals, incloent l&#8217;IVA.<\/strong><br \/>\nEs presenta al febrer de cada any i d&#8217;aquesta manera permetr\u00e0s a Hisenda de <strong>creuar dades informades<\/strong> de les teves operacions econ\u00f2miques.<\/p>\n<h3>Qu\u00e8 ha d&#8217;incloure el model 347?<\/h3>\n<ul>\n<li>Subvencions i ajudes no reemborsables.<\/li>\n<li>Bestretes de clients i prove\u00efdors.<\/li>\n<li>Arrendaments no subjectes a retenci\u00f3.<\/li>\n<li>Lliuraments i adquisicions de b\u00e9ns i serveis (les subjectes i les no exemptes de l&#8217;IVA i, tamb\u00e9, les no subjectes o les exemptes d&#8217;aquest impost).<\/li>\n<li>Operacions immobili\u00e0ries.<\/li>\n<li>Operacions d&#8217;entitats asseguradores.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Qui ha de presentar el Model 347<\/h2>\n<div data-pm-slice=\"1 3 []\" data-en-clipboard=\"true\">\n<p>Les persones f\u00edsiques (els aut\u00f2noms) i jur\u00eddiques (les societats), p\u00fabliques i privades, que en el desenvolupament de les seves activitats empresarials o professionals <strong>hagin facturat operacions per un import superior als 3.005,6 euros anuals hauran de presentar el Model 347<\/strong> AEAT.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-309891 size-full\" src=\"https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria.jpg\" alt=\"Modelo 347 - Centre Gestor\" width=\"1640\" height=\"924\" srcset=\"https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-200x113.jpg 200w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-300x169.jpg 300w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-400x225.jpg 400w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-600x338.jpg 600w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-768x433.jpg 768w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-800x451.jpg 800w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-1024x577.jpg 1024w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-1200x676.jpg 1200w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria-1536x865.jpg 1536w, https:\/\/centregestor.es\/wp-content\/uploads\/2021\/12\/03-2112-CEN-gestoria-vs-asesoria.jpg 1640w\" sizes=\"(max-width: 1640px) 100vw, 1640px\" \/><\/p>\n<div data-pm-slice=\"1 3 []\" data-en-clipboard=\"true\">\n<h2>Qui no est\u00e0 obligat a presentar el Model 347<\/h2>\n<p>Els aut\u00f2noms i les Pimes exempts de presentar aquest Model d&#8217;operacions amb tercers s\u00f3n:<\/p>\n<ul>\n<li>Qui hagi realitzat operacions amb tercers, per\u00f2 la suma de les mateixes <strong>no aconsegueixi els 3.005,06 euros anuals.<\/strong><br \/>\nAquest l\u00edmit, a m\u00e9s, es redueix notablement fins als 300,51 euros en el cas de cobrament per compte de tercers d&#8217;honoraris professionals, de drets derivats de la propietat intel\u00b7lectual, industrial o d&#8217;autor i, tamb\u00e9, uns altres per compte dels seus socis, col\u00b7legiats o associats.<\/li>\n<li><strong>Qui no tingui domicili fiscal, establiment permanent o seu de l&#8217;activitat a Espanya.<\/strong><\/li>\n<li>Els aut\u00f2noms o les entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes que tributin l&#8217;IRPF pel <strong>m\u00e8tode d&#8217;estimaci\u00f3 objectiva<\/strong> i tamb\u00e9 pel <strong>r\u00e8gim simplificat d&#8217;IVA dels r\u00e8gims simplificats<\/strong>, de ramaderia, agricultura, pesca o fins i tot de rec\u00e0rrec d&#8217;equival\u00e8ncia.<\/li>\n<li>Qui hagi realitzat operacions no subjectes a aquesta obligaci\u00f3 segons <strong>l&#8217;article 33.2 del Reial decret 1065\/2007.<\/strong><\/li>\n<li>L&#8217;obligat tributari que ha de declarar les <strong>operacions incloses en els llibres de registre de l&#8217;IVA<\/strong>, conforme a l&#8217;article 36 del Reial decret 1065\/2007.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Com s&#8217;emplena el Model 347<\/h2>\n<p>&nbsp;<\/p>\n<p>Abans de res, \u00e9s rellevant subratllar que els aut\u00f2noms confirmin amb els seus clients i prove\u00efdors els <strong>imports que s&#8217;han comptabilitzat.<\/strong> Aquests imports han de coincidir, tret que la factura es rebi en un per\u00edode trimestral diferent al de la seva data d&#8217;emissi\u00f3.<br \/>\nEl Model es presenta de <strong>manera telem\u00e0tica<\/strong> en la <strong>seu electr\u00f2nica de l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/strong> a trav\u00e9s de certificat digital, DNI electr\u00f2nic o clau PIN.<br \/>\nEl formulari del Model s&#8217;estructura en tres p\u00e0gines diferents:<\/p>\n<h3>Resum de dades<\/h3>\n<p>En aquesta primera p\u00e0gina es recullen les dades del declarant, l&#8217;exercici, els detalls de la declaraci\u00f3 complement\u00e0ria o substitutiva, la data i la signatura. En aquest apartat apareixen quatre caselles:<\/p>\n<ul>\n<li><strong>Casella 01<\/strong><\/li>\n<\/ul>\n<p>Detalla el nombre de clients i prove\u00efdors amb els quals qui est\u00e0 emplenant el formulari ha realitzat les operacions amb import superior a 3.005,06 euros.<\/p>\n<ul>\n<li><strong>Casella 02<\/strong><\/li>\n<\/ul>\n<p>\u00c9s on cal indicar l&#8217;import total de les operacions que s&#8217;han realitzat amb els clients i els prove\u00efdors de la casella 01. Caldr\u00e0 incloure tamb\u00e9 l&#8217;IVA.<\/p>\n<ul>\n<li><strong>Casella 03<\/strong><\/li>\n<\/ul>\n<p>Indica el n\u00famero total dels locals de negoci de qui declara.<\/p>\n<ul>\n<li><strong>Casella 04<\/strong><\/li>\n<\/ul>\n<p>Cal assenyalar l&#8217;import del lloguer dels locals del negoci que s&#8217;especifiquen en la casella anterior. Tamb\u00e9 aquest import inclou l&#8217;IVA.<\/p>\n<p>&nbsp;<\/p>\n<h3>Relaci\u00f3 de declarats<\/h3>\n<p>En aquesta p\u00e0gina caldr\u00e0 declarar els clients i prove\u00efdors amb qui el declarant hagi realitzat aquestes operacions.<\/p>\n<p>Caldr\u00e0 desglossar la informaci\u00f3 d&#8217;aquestes operacions de manera trimestral; el c\u00e0lcul d&#8217;operacions es realitzar\u00e0 conforme a la Llei de l&#8217;IVA. La data de meritaci\u00f3 de l&#8217;IVA \u00e9s la que marca el trimestre de l&#8217;exercici.<\/p>\n<p>\u00c9s important esmentar que de cada client o prove\u00efdors caldr\u00e0 indicar el NIF, el nom o la ra\u00f3 social, la prov\u00edncia, l&#8217;import anual de les operacions, el tipus d&#8217;operaci\u00f3 realitzada.<\/p>\n<p>Les operacions realitzades s\u00f3n lletres, de la A a la G, que fan refer\u00e8ncia a les diferents operacions que es poden declarar en aquest Model:<\/p>\n<ul>\n<li><strong>Clau d&#8217;operaci\u00f3 A:<\/strong> Compra<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 B:<\/strong> Venda<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 C:<\/strong> Cobrament de clients superiors a 300,51 euros<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 D:<\/strong> Diners que es reben de les entitats p\u00fabliques i que no formen part de l&#8217;activitat laboral<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 E:<\/strong> Subvencions o ajudes<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 F:<\/strong> Vendes exclusives d&#8217;ag\u00e8ncies de viatges<\/li>\n<li><strong>Clau d&#8217;operaci\u00f3 G:<\/strong> Compres d&#8217;ag\u00e8ncies de viatges<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Relaci\u00f3 d&#8217;immobles<\/h3>\n<p>En aquesta \u00faltima p\u00e0gina haur\u00e0s de declarar els locals de negoci llogat per un import superior als 3.005,06 euros.<\/p>\n<p>En aquest cas tamb\u00e9 \u00e9s necessari especificar el NIF de l&#8217;arrendatari, el nom comercial, l&#8217;import del lloguer i la direcci\u00f3 del local llogat.<\/p>\n<p>&nbsp;<\/p>\n<h2>Quin \u00e9s l&#8217;\u00faltim dia per a presentar el Model 347<\/h2>\n<p>Has de presentar aquest Model <strong>anualment durant el mes de febrer.<\/strong> El termini s&#8217;est\u00e9n des de l&#8217;inici de febrer fins a l&#8217;\u00faltim dia d&#8217;aquest mes.<br \/>\nLa data l\u00edmit de la seva presentaci\u00f3 dep\u00e8n de l&#8217;any en qu\u00e8 ens trobem: si el mes de febrer t\u00e9 28 dies, l&#8217;\u00faltim dia per a presentar-lo ser\u00e0 el 28. En el cas que el mes de febrer tingui 29 dies, el termini s&#8217;estendr\u00e0 fins al dia 29.<\/p>\n<p>&nbsp;<\/p>\n<h2>Quines s\u00f3n les sancions per no presentar el Model<\/h2>\n<p>Si est\u00e0s obligat a presentar aquest Model i finalment no arribes a fer-lo, <strong>la sanci\u00f3 derivada \u00e9s entre els 300 i els 20.000 euros.<\/strong><\/p>\n<p>Es calcula a ra\u00f3 de 20 euros per cada conjunt de dades referit a una persona o entitat d&#8217;acord amb els articles 93 i 94 de la Llei General Tribut\u00e0ria.<\/p>\n<\/div>\n<h2><strong>Preguntes freq\u00fcents sobre el model 347 per a pimes<\/strong><\/h2>\n<h3><strong>Totes les pimes han de completar el model 347?<\/strong><\/h3>\n<p>S\u00ed, en el cas de tenir el seu domicili fiscal a Espanya, haver realitzat activitats a tercers per valor de m\u00e9s de 3.005,06 euros anuals. Tant si \u00e9s prove\u00efdor com client.<\/p>\n<h3><strong>Qu\u00e8 recull el model 347 per a la teva pime?<\/strong><\/h3>\n<p>Principalment les subvencions i ajudes, els anticipos de clients i prove\u00efdors, les operacions immobili\u00e0ries i els arrendaments.<\/p>\n<h3><strong>Quan es presenta el model 347?<\/strong><\/h3>\n<p>Durant el mes de febrer. La data l\u00edmit de presentaci\u00f3 del model 347 \u00e9s el 28 de febrer. 29 de febrer si \u00e9s de trasp\u00e0s.<\/p>\n<h3><strong>On descarregar el model 347?<\/strong><\/h3>\n<p>Ho pots fer a la p\u00e0gina web de l&#8217;AEAT, l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p>&nbsp;<\/p>\n<div>\n<div class=\"fusion-reading-box-container reading-box-container-2\" style=\"--awb-title-color:#00172b;--awb-margin-top:0px;--awb-margin-bottom:84px;\"><div class=\"reading-box\" style=\"background-color:#f6f6f6;border-width:1px;border-color:#f6f6f6;border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>PONTE EN CONTACTO CON NOSOTROS<\/span><\/a><h2>Busques assessorament per ajudar-te amb la fiscalitat de la teva pime o la teva feina?<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">El nostre equip d&#8217;experts t&#8217;ajudar\u00e0 donant-te suport en tot el que necessites perqu\u00e8 la teva fiscalitat estigui al punt tot l&#8217;any.<\/p>\n<p><strong>En Centre Gestor responem a totes les teves dubtes.<\/strong><\/p>\n<p><\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>PONTE EN CONTACTO CON NOSOTROS<\/span><\/a><\/div><\/div>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1205-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"1205\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ca\/wp-json\/wp\/v2\/posts\/310087#wpcf7-f1205-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/ca\/wp-json\/wp\/v2\/posts\/310087#wpcf7-f1205-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1205\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1205-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" 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Si ets aut\u00f2nom o tens una<\/p>","protected":false},"author":5,"featured_media":310088,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-310087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Model 347: qu\u00e8 \u00e9s i quan presentar-ho - Centre Gestor<\/title>\n<meta name=\"description\" content=\"El model 347 recull les operacions realitzades amb clients o prove\u00efdors sempre que la suma sigui superior als 3.005,06\u20ac anuals.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/model-347-que-es-i-quan-presentar-ho\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Model 347: qu\u00e8 \u00e9s i quan presentar-ho - 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