{"id":12548,"date":"2021-02-11T12:01:56","date_gmt":"2021-02-11T11:01:56","guid":{"rendered":"https:\/\/www.fornellconsultors.com\/?p=12548"},"modified":"2021-10-15T12:40:17","modified_gmt":"2021-10-15T10:40:17","slug":"model-347-2020","status":"publish","type":"post","link":"https:\/\/www.fornellconsultors.com\/ca\/model-347-2020\/","title":{"rendered":"Model 347 Exercici 2020. Declaraci\u00f3 anual d&#8217;operacions amb tercers"},"content":{"rendered":"<h2>Obligats<\/h2>\n<p>Les Administracions P\u00fabliques estan obligades a presentar el\u00a0<strong>model 347<\/strong>, quan respecte a una altra persona o entitat hagin realitzat operacions que en el seu conjunt hagin superat la xifra de 3.005,06 \u20ac (IVA incl\u00f2s) en l&#8217;any natural a qu\u00e8 es refereixi la declaraci\u00f3.<\/p>\n<p>S\u2019ha de facilitar import anual d\u2019operacions i detall per trimestres.<\/p>\n<p>&nbsp;<\/p>\n<h2>Operacions espec\u00edfiques<\/h2>\n<ul>\n<li>Arrendaments no subjectes a retenci\u00f3 de IRPF<\/li>\n<li>Transmissi\u00f3 d\u2019immobles subjectes a IVA<\/li>\n<li>No cal informar d\u2019aquelles operacions que es troben incloses en altres declaracions informatives de la AEAT<\/li>\n<li><strong>Subvencions i ajudes p\u00fabliques rebudes:<\/strong> Es declararan totes aquelles ajudes rebudes procedents d\u2019altres Administracions sempre que l\u2019import anual superi els 3.005,06 euros<\/li>\n<li><strong>Subvencions i ajudes p\u00fabliques atorgades:<\/strong> Es declararan les ajudes atorgades per les entitats p\u00fabliques, qualsevol que sigui l\u2019import de les mateixes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Termini de presentaci\u00f3<\/h2>\n<p><strong>El termini de presentaci\u00f3 finalitza el dia 1 de mar\u00e7 de 2021<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Per a fer la declaraci\u00f3 anual d\u2019operacions amb tercers,\u00a0contacta directament amb el nostre <a href=\"mailto:fiscal@fornellconsultors.com\">equip fiscal-comptable<\/a>. Si \u00e9s possible, facilita\u2019ns el fitxer generat pel teu sistema comptable i recuperable a la AEAT.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obligats Les Administracions P\u00fabliques estan obligades a presentar el\u00a0model 347, quan respecte a una altra persona o entitat hagin realitzat operacions que en el seu conjunt hagin superat la xifra de 3.005,06 \u20ac (IVA incl\u00f2s) en l&#8217;any natural a qu\u00e8 es refereixi la declaraci\u00f3. S\u2019ha de facilitar import anual d\u2019operacions i detall per trimestres. &nbsp;&hellip;<\/p>\n","protected":false},"author":3,"featured_media":12549,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1137],"tags":[],"class_list":["post-12548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-funcio-publica","category-1137","description-off"],"_links":{"self":[{"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/posts\/12548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/comments?post=12548"}],"version-history":[{"count":1,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/posts\/12548\/revisions"}],"predecessor-version":[{"id":12551,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/posts\/12548\/revisions\/12551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/media\/12549"}],"wp:attachment":[{"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/media?parent=12548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/categories?post=12548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fornellconsultors.com\/ca\/wp-json\/wp\/v2\/tags?post=12548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}