{"id":4722,"date":"2025-02-11T08:52:05","date_gmt":"2025-02-11T08:52:05","guid":{"rendered":"https:\/\/amsel.es\/?p=4722"},"modified":"2025-02-11T08:52:06","modified_gmt":"2025-02-11T08:52:06","slug":"circular-febrero-2025","status":"publish","type":"post","link":"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/","title":{"rendered":"CIRCULAR FEBRERO 2025"},"content":{"rendered":"\n<p><strong>1.- Febrero mes de presentaci\u00f3n del modelo 347.<\/strong>                                                                                     Esta  declaraci\u00f3n  informativa es de obligada presentaci\u00f3n para aquellos empresarios y profesionales que desarrollan una actividad a partir del momento en que sus operaciones con clientes o proveedores hayan superado la cifra de 3.005,06 euros IVA incluido. \u00a0 Conviene revisar dichas   operaciones y   las   diferentes casu\u00edsticas de las mismas para ver si se tienen que incluir o no en dicha declaraci\u00f3n.  Ver punto uno de la Newsletter, p\u00e1ginas 1 a 3.<\/p>\n\n\n\n<p><strong>2.- A partir de febrero de 2025 se producen cambios en las declaraciones censales.<\/strong>                                    A partir   del  d\u00eda 3 de febrero de 2025,    las empresas  estar\u00e1n obligadas a  informar   directamente a   la Agencia Tributaria (mediante el modelo 036) sobre   qui\u00e9nes son los propietarios reales de la sociedad, es decir, las personas f\u00edsicas que est\u00e1n detr\u00e1s de las compa\u00f1\u00edas, de igual manera que se ven\u00eda informando en el Impuesto sobre Sociedades y las Cuentas Anuales. Ver punto 2 de la Newsletter, p\u00e1ginas 3 a 5.<\/p>\n\n\n\n<p><strong>3.-\u00a0 Obligaci\u00f3n de atender los requerimientos de informaci\u00f3n recibidos por parte de la Administraci\u00f3n tributaria. <\/strong>                                                                                                                                                      Los      requerimientos      individualizados    de      informaci\u00f3n   son    herramientas   clave  para   que   la Administraci\u00f3n   tributaria   obtenga datos necesarios de contribuyentes y terceros. Estos pueden dirigirse tanto al contribuyente como a   terceros con relaciones econ\u00f3micas relevantes.   Es obligatorio  responder a   estos   requerimientos dentro   de un   plazo m\u00ednimo de 10 d\u00edas desde su notificaci\u00f3n, proporcionando informaci\u00f3n precisa y completa bajo pena de  sanciones tributarias por incumplimiento. Ver punto 3 de la Newsletter,\u00a0 p\u00e1ginas 6 a 8.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- Febrero mes de presentaci\u00f3n del modelo 347. Esta declaraci\u00f3n informativa es de obligada presentaci\u00f3n para aquellos empresarios y profesionales que desarrollan una actividad a partir del momento en que sus operaciones con clientes o proveedores hayan superado la cifra de 3.005,06 euros IVA incluido. \u00a0 Conviene revisar dichas operaciones y las diferentes casu\u00edsticas de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[187,189,190,192,188,191],"class_list":["post-4722","post","type-post","status-publish","format-standard","hentry","category-circulares","tag-347-declaracion","tag-censales","tag-obligacion","tag-requerimiento","tag-terceros","tag-titular-real"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CIRCULAR FEBRERO 2025 - Amsel Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR FEBRERO 2025 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- Febrero mes de presentaci\u00f3n del modelo 347. Esta declaraci\u00f3n informativa es de obligada presentaci\u00f3n para aquellos empresarios y profesionales que desarrollan una actividad a partir del momento en que sus operaciones con clientes o proveedores hayan superado la cifra de 3.005,06 euros IVA incluido. \u00a0 Conviene revisar dichas operaciones y las diferentes casu\u00edsticas de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Amsel Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-11T08:52:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-11T08:52:06+00:00\" \/>\n<meta name=\"author\" content=\"Amsel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amsel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/\"},\"author\":{\"name\":\"Amsel\",\"@id\":\"https:\/\/amsel.es\/en\/#\/schema\/person\/f585214e4001baae3be0354e81cfd40b\"},\"headline\":\"CIRCULAR FEBRERO 2025\",\"datePublished\":\"2025-02-11T08:52:05+00:00\",\"dateModified\":\"2025-02-11T08:52:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/amsel.es\/en\/2025\/02\/11\/circular-febrero-2025\/\"},\"wordCount\":262,\"publisher\":{\"@id\":\"https:\/\/amsel.es\/en\/#organization\"},\"keywords\":[\"347; 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