Form 347 for lawyers: who files it, the €3,005.06 threshold and which operations are left out
The annual return of operations with third parties requires reporting to the Tax Agency the clients and suppliers with whom €3,005.06 is exceeded in the year. Using Tax Agency information, we review when it affects a lawyer who practises on their own account.
Every February a return arrives that generates no payment, but does bring obligations: form 347, the annual return of operations with third parties. Its function is to tell the Tax Agency with whom operations above a threshold were carried out.
This guide summarises what the Tax Agency explains in its economic activities leaflet and in the form's instructions, applied to the lawyer who practises on their own account.
Who is obliged
According to the Tax Agency leaflet, businesspeople and professionals carrying out economic activities are obliged when their operations with the same person or entity exceed €3,005.06 in the calendar year. For operations of the activity, the threshold is calculated including VAT.
A self-employed lawyer who invoices more than that figure to the same client, or buys above it from the same supplier, falls in principle within the scope of the form.
When it is filed
Form 347 is filed in February, for the previous year's operations. Operations of 2026 will therefore be declared in February 2027.
Who does not have to file it
The Tax Agency leaflet lists several exclusion cases. Among those that may affect a lawyer:
- Those who keep their VAT record books through the Immediate Supply of Information system (SII), who have been excluded since 2017.
- Those who have only carried out operations that need not be declared on the form.
- Certain cases of individuals and income-attribution entities linked to objective estimation and special VAT regimes. It is wise to review them on the Tax Agency's page.
Which operations are left out
The form's instructions, which reflect Article 32 of the General Tax Management and Inspection Regulation, exclude among others:
| Excluded operation | Comment |
|---|---|
| Those that do not require an invoice to be issued | Except insurance operations |
| Certain VAT-exempt leases | Those carried out by individuals or entities without legal personality outside another activity |
| Those already declared in another periodic informative return with matching content | You must check in each case whether the match is met |
This last case may interest lawyers whose fees to companies and professionals bear withholding. The Tax Agency page consulted does not expressly detail how those operations are treated, so it is wise to review the full instructions and the frequently asked questions on form 347 before deciding what to include.
Mistakes to avoid
- Calculating the threshold without VAT. For operations of the activity, the Tax Agency says the €3,005.06 is calculated including VAT.
- Forgetting suppliers. The form does not only cover clients: also purchases above the threshold from the same supplier, such as office rent, the adviser or the management software, unless excluded.
- Not cross-checking figures. Client and lawyer declare the same operation from opposite sides. If the figures do not match, it is wise to clarify with the other party before filing.
Relation to other obligations
Form 347 draws on the same information as the firm's other tax obligations:
- Invoicing, which will soon be electronic in operations with companies and professionals, as we explain in the guide to mandatory e-invoicing.
- Quarterly VAT, which we review in the guide to form 303 for lawyers.
- Withholdings applied by clients, which are deducted in income tax, as we explain in the guide to form 130.
Checklist for February
- Group the year's operations by client and supplier, with VAT included.
- Identify who exceeds €3,005.06.
- Check the exclusions, especially operations already declared on other forms.
- Cross-check the data with main clients and suppliers to avoid discrepancies.
- File in February and keep the calculations.
More guides in Solo and small-firm lawyers.
Fuentes
- Agencia Tributaria. Folleto de actividades económicas, 8.2 Declaración anual de operaciones con terceros. Modelo 347. Accessed 18 October 2026.
- Agencia Tributaria. Instrucciones del modelo 347. Operaciones excluidas (art. 32 del RGAT). Accessed 18 October 2026.
The specific data in this article come from the official sources cited.
