Ojo a todo el colectivo con el deber de presentar el MODELO 347, que no es el primer año que algunos se llevan un susto con la Agencia Tributaria.
El modelo 347 es una declaración informativa que le permite a Hacienda controlar el fraude fiscal, ya que puede cotejar la información facilitada por las dos partes (cliente y proveedor). Por tanto, es recomendable que a la hora de preparar este modelo compruebes con clientes (Bares principalmente) y proveedores los datos a presentar y así, asegurarse de que coinciden.
LA FECHA LÍMITE DE PRESENTACIÓN ES EL PRÓXIMO 28 DE FEBRERO
Es un trámite relativamente sencillo, si llevas una contabilidad controlada y organizada, pero hay que darle la importancia que merece, ya que la mayoría de requerimientos de Hacienda vienen originados por la no coincidencia de los datos declarados en este modelo.
Las sanciones es pecuniaria de 20 euros por cada dato o conjunto de datos referidos a una misma persona o entidad que se haya omitido, con un mínimo de 300 € y un máximo de 20.000 euros.
Si la declaración se presenta fuera de plazo sin requerimiento previo de la Administración Tributaria, la sanción y los límites mínimo y máximo se reducirán a la mitad.
La regulación del deber de suministrar información la encontramos en el artículo 198 de la Ley General Tributaria y los importes a satisfacer a la Agencia Tributaria como consecuencia del incumplimiento de la obligación, en los artículos 93 y 94 de la Ley General Tributaria.
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