At the beginning of each year and in the first ‘everyday’ days, after the holidays, we find ourselves obliged to present to the Treasury a declaratory model, in which the communities of owners who have accumulated in one or several operations to throughout the year, with a single service provider (except electricity and water suppliers) called Model 347.
In the accounting department of AF gestifinc, the data accumulated throughout the year is crossed, between each community with each of the suppliers, such as: elevator maintenance, gardeners, swimming pool maintenance, rehabilitation companies, painters, etc. of the neighborhood communities that we are its administrators and in which works have been carried out whose accumulated amounts exceed 3,000 euros. Preparing and presenting in a timely manner, the corresponding model 347, of each community in the State Tax Agency.
Therefore, not all the communities have the obligation to present said model each year, but it is all the communities that in any year may be subject to the obligation. You have to be careful not to receive unpleasant surprises in the form of sanctions.
In this year, the term enabled for the presentation runs from January 1 to February 28, 2018.