{"id":7268,"date":"2026-02-05T00:00:00","date_gmt":"2026-02-05T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/modelo-347-en-febrero\/"},"modified":"2026-02-05T00:00:00","modified_gmt":"2026-02-05T00:00:00","slug":"modelo-347-en-febrero","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/modelo-347-en-febrero\/","title":{"rendered":"Modelo 347, en febrero"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {    display: none;}<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p>Si durante el a\u00f1o 2025\u00a0su empresa efectu\u00f3 operaciones con alg\u00fan cliente o proveedor por importe superior a 3.005,06 euros en su conjunto (IVA incluido) y no est\u00e1 dada de alta en el sistema de Suministro Inmediato de Informaci\u00f3n,\u00a0durante este mes de febrero deber\u00e1 presentar el modelo 347 de dicho ejercicio. A estos efectos, recuerde lo siguiente:<\/p>\n<ul>\n<li>No deber\u00e1 incluir aquellas operaciones de las cuales Hacienda ya tiene informaci\u00f3n a trav\u00e9s de otras declaraciones. Esto ocurre, por ejemplo, con las operaciones sujetas a retenci\u00f3n.<\/li>\n<li>Salvo las excepciones que prev\u00e9 la normativa, tambi\u00e9n deben declararse las operaciones en las que, aunque no se repercuta IVA, exista obligaci\u00f3n de expedir factura (siempre y cuando superen los 3.005,06 euros).<\/li>\n<\/ul>\n<p>No olvide que, en general, la informaci\u00f3n deber\u00e1 desglosarla\u00a0por trimestres. Las facturas emitidas se imputan en el trimestre en el que se haya producido la operaci\u00f3n, mientras que las recibidas se imputan en el trimestre en el\u00a0que se reciben.<strong>\u00a0<\/strong><\/p>\n<p>Si est\u00e1 obligado a presentar el modelo 347, tiene de plazo para hacerlo hasta el pr\u00f3ximo 2 de marzo.\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>Cons\u00faltenos: resolveremos las dudas que le puedan surgir respecto a la cumplimentaci\u00f3n del modelo 347.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none;} Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Si durante el a&ntilde;o 2025&nbsp;su empresa efectu&oacute; operaciones con alg&uacute;n cliente o proveedor por importe superior a 3.005,06 euros en su conjunto (IVA incluido) y no est&aacute; dada de alta en el sistema de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[106,12],"tags":[],"class_list":["post-7268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 347, en febrero | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/modelo-347-en-febrero\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 347, en febrero | Contem Assessors\" \/>\n<meta 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