{"id":17545,"date":"2026-02-06T10:02:40","date_gmt":"2026-02-06T10:02:40","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=16201"},"modified":"2026-04-30T14:08:00","modified_gmt":"2026-04-30T14:08:00","slug":"model-347-de-lexercici-2025-obligacions-clau-i-nova-exigencia-per-a-les-administracions-publiques","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/model-347-de-lexercici-2025-obligacions-clau-i-nova-exigencia-per-a-les-administracions-publiques\/","title":{"rendered":"Model 347 de l&#8217;exercici 2025: obligacions clau i nova exig\u00e8ncia per a les Administracions P\u00fabliques"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17545\" class=\"elementor elementor-17545 elementor-16157\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b18b3bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18b3bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-660968d\" data-id=\"660968d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-902d627 elementor-widget elementor-widget-text-editor\" data-id=\"902d627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Alerta fiscal | Tributaci\u00f3 del Sector p\u00fablic<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fa41f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fa41f0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0097ca\" data-id=\"e0097ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec80518 elementor-widget elementor-widget-heading\" data-id=\"ec80518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Model 347 de l'exercici 2025: obligacions clau i nova exig\u00e8ncia per a les Administracions P\u00fabliques<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4449a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4449a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93a8e87\" data-id=\"93a8e87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f109253 elementor-widget elementor-widget-text-editor\" data-id=\"f109253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><em><strong><span style=\"color: #000000;\">Recordatori per al tancament fiscal de l&#8217;exercici 2025<\/span><\/strong><\/em><\/h5><p>El pr\u00f2xim <strong>2 de mar\u00e7 de 2026 finalitza el termini per a presentar el Model 347 <\/strong>de declaraci\u00f3 d&#8217;operacions realitzades amb terceres persones, corresponent a l&#8217;Exercici del 2025.<\/p><p>En general, han de presentar la Declaraci\u00f3 totes les persones f\u00edsiques o jur\u00eddiques, p\u00fabliques o privades, que durant 2025 hagin <strong>realitzat operacions de lliurament o adquisici\u00f3 de b\u00e9ns o serveis<\/strong> els imports dels quals, amb cada client o prove\u00efdor, <strong>superin l&#8217;import de 3.005,06 euros, IVA incl\u00f2s<\/strong>.<\/p><p>Queden <strong>exonerats<\/strong> del deure de presentar la Declaraci\u00f3, entre altres:<\/p><ul><li>Els qui <strong>no hagin efectuat operacions que superin el l\u00edmit referit<\/strong>.<\/li><li>Les entitats incloses volunt\u00e0ria o obligat\u00f2riament en <strong>el Sistema de Subministrament Immediat d&#8217;Informaci\u00f3 (SII)<\/strong>, excepte les <strong>Administracions P\u00fabliques<\/strong> que, encara que estiguin en el SII, han de presentar la Declaraci\u00f3 per a informar de les <strong>ajudes, auxilis o subvencions<\/strong> atorgats.<br \/><br \/><\/li><\/ul><h4><span style=\"color: #fd6719;\"><strong>Novetat destacada per a l&#8217;exercici 2025<\/strong><\/span><\/h4><p>Com a novetat destacada a tenir en compte en la preparaci\u00f3 de la Declaraci\u00f3, enguany, <strong>s&#8217;ha introdu\u00eft un nou camp denominat \u201cN\u00famero de convocat\u00f2ria BDNS\u201d,<\/strong> dirigit a <strong>Administracions P\u00fabliques<\/strong>, que hauran d&#8217;informar aquesta dada quan declarin subvencions i ajudes concedides durant 2025 amb Clau E, sempre que la convocat\u00f2ria figuri en la Base de dades Nacional de Subvencions (BDNS).<\/p><h5><em><strong>Aspectes clau per a complimentar correctament el Model 347<\/strong><\/em><\/h5><p>La informaci\u00f3 de les operacions realitzades <strong>ha d&#8217;informar-se desglossada trimestralment<\/strong>, prestant especial atenci\u00f3 als seg\u00fcents tipus d&#8217;operacions:<\/p><ul><li><strong>Compres o adquisicions de b\u00e9ns i\/o serveis realitzats<\/strong> (Clau A).<\/li><li><strong>Vendes de b\u00e9ns o prestacions de serveis<\/strong> (Clau B).<\/li><li><strong>Subvencions, ajudes o auxilis no reintegrables rebuts <\/strong>(Clau B).<\/li><li><strong>Subvencions, ajudes o auxilis que concedeixin les Administracions P\u00fabliques<\/strong> (Clau E), les quals s&#8217;informen en el Model en tot cas, amb independ\u00e8ncia del seu import.<\/li><li><strong>Compres o adquisicions de b\u00e9ns o serveis amb inversi\u00f3 del subjecte passiu<\/strong> (Clau A). L&#8217;adquirent del b\u00e9 o servei ha de marcar l&#8217;apartat del Model referit al camp \u201cInversi\u00f3 del Subjecte Passiu\u201d i consignar l&#8217;import de l&#8217;operaci\u00f3 sense l&#8217;IVA aplicat pel mecanisme d&#8217;inversi\u00f3 del subjecte passiu.<\/li><\/ul><p>Per contra, en la preparaci\u00f3 de la Declaraci\u00f3 <strong>no han d&#8217;incloure&#8217;s,<\/strong> entre altres:<\/p><ul><li><strong>Importacions i exportacions de mercaderies<\/strong>.<\/li><li><strong>Lliuraments de b\u00e9ns o prestacions de serveis <\/strong>sense obligaci\u00f3 d&#8217;expedir factura.<\/li><li><strong>Factures simplificades sense identificaci\u00f3 del destinatari<\/strong>.<\/li><li><strong>Operacions ja informades en altres models<\/strong> (operacions intracomunit\u00e0ries declarades en el Model 349, arrendaments d&#8217;immobles subjectes a retenci\u00f3 declarats en el Model 180, rendiments d&#8217;activitats econ\u00f2miques subjectes a retenci\u00f3 declarats en el Model 190, entre altres).<\/li><\/ul><p><br \/><strong>Per a evitar incid\u00e8ncies, \u00e9s essencial revisar amb detall totes les operacions realitzades durant l&#8217;exercici 2025, i verificar si existeix obligaci\u00f3 de presentar aquesta declaraci\u00f3.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fd939f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fd939f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7b23c4\" data-id=\"b7b23c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96ca12f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"96ca12f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/02\/Alerta-Fiscal-Duran-Sindreu-Model-347-de-2025.-Obligacions-Administracions-Publiques.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Descarregar nota en PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5d5ba9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d5d5ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01a55e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01a55e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da906dd\" data-id=\"da906dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fced60 elementor-widget elementor-widget-author-box\" data-id=\"1fced60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/12\/Anna-Ric-300x300-1.png\" alt=\"Picture of Anna Ric\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAnna Ric\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Anna Ric lidera l'\u00e0rea especialitzada en Tributaci\u00f3 del Sector P\u00fablic i IVA, assessorant principalment Administracions p\u00fabliques i entitats del sector p\u00fablic en tots aquells aspectes amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-525a3dd elementor-widget elementor-widget-author-box\" data-id=\"525a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2024\/11\/Ariadna-Celada-300x300-1.png\" alt=\"Picture of Ariadna Celada\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAriadna Celada\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Ariadna Celada \u00e9s advocada i est\u00e0 integrada en l'\u00e0rea de Tributaci\u00f3 del Sector P\u00fablic, sent els seus principals \u00e0mbits d'actuaci\u00f3 l'assessorament en mat\u00e8ria d'imposici\u00f3 indirecta i l'assist\u00e8ncia t\u00e8cnica en procediments tributaris.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Alerta fiscal | Tributaci\u00f3 del Sector p\u00fablic Model 347 de l&#8217;exercici 2025: obligacions clau i nova exig\u00e8ncia per a les Administracions P\u00fabliques Recordatori per al tancament fiscal de l&#8217;exercici 2025 El pr\u00f2xim 2 de mar\u00e7 de 2026 finalitza el termini per a presentar el Model 347 de declaraci\u00f3 d&#8217;operacions realitzades amb terceres persones, corresponent a [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":18077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-17545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Model 347 de l&#039;exercici 2025: obligacions clau i nova exig\u00e8ncia per a les Administracions P\u00fabliques - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"Obligacions del Model 347 de l&#039;exercici 2025 i la nova exig\u00e8ncia per a les Administracions P\u00fabliques en la declaraci\u00f3 de subvencions.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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