Form 347
Form 347 is the annual return of operations with third parties filed with the Spanish Tax Agency. It brings together the operations with each third party above €3,005.06 a year. OnBio's annual summary gives you the data of your operations with OnBio for your accountant to prepare it.
Legal basis
It is regulated by Order EHA/3012/2008, applicable to returns since 2009. The threshold is set by article 33 of Royal Decree 1065/2007.
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