Modelo 347 (Operations Above €3,005.06)

Modelo 347 is an informational return (no payment) reporting transactions with customers and suppliers whose aggregate amount during the year exceeds €3,005.06 (VAT included). Filed once a year, in February, with prior-year data. The tax authority uses it to cross-check invoicing between entities and detect inconsistencies.

Non-profit entities must file regarding transactions in their taxable activity scope. Exempt transactions related to member fees are not included. For many amateur clubs it's informational but relevant: appearing in a supplier's cross-checked 347 gives traceability before the tax authority.

Annually in February, if you had transactions with a customer or supplier above €3,005.06 (VAT incl.) the previous year. For a typical amateur club, the most frequent triggers are: accountant, legal advisor, federation, facility utilities (electricity/gas), team bus, sports equipment. If no third party reaches the threshold, no filing.

• Confusing it with a payment return: 347 is informational; nothing is paid through it.
• Forgetting the federation: federation fees often exceed the threshold and must be declared.
• Summing VAT incorrectly: the threshold is VAT-included. Operations of €2,480 + 21% VAT (€3,000.8) often fall just short.
• Filing late: February is the month. Late filing carries a fixed fine.

If you care about this term, you probably also wonder about these:

• Modelo 200 (Spanish Corporate Tax Return)

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• Modelo 303 (Quarterly Spanish VAT)

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• Modelo 111 (Spanish Income-Tax Withholdings)

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• Club NIF (Spanish Tax ID)

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Long-form guides and product pages where we cover this topic in depth:

• Sports-club taxation: VAT, IS and member fees (2026)

  Full guide