Forms 349 to 720

Model 349 Presentation through form

The web form will allow you to present only the correct records of a declaration in which errors have been detected. Later you can return to the declaration, make the corresponding modifications, additions or deletions of records and submit a new declaration, with ALL the records that you consider the declaration should contain.

We recommend purifying, prior to submitting the declaration, the census using the Tax Identification service to avoid identification errors.

To correctly view all parts of the form, before accessing it, check the zoom and font size set in the browser (once the declaration has been submitted you can return to the previous zoom and font size.

• In Microsoft Edge , access the three horizontal dots, in zoom select 100% with the "+" and "-" signs. Go back to the three horizontal dots to enter "Settings", select "Appearance" and in "Fonts", "Font Size" select "Medium (recommended)."

• In Google Chrome , go to "Settings" (from the three vertical dots), "Appearance", "Font size" and select "Medium (recommended)", under "Zoom page" selects 100%. Also from "Zoom in/out" you can select the zoom to 100%.

• In Mozilla Firefox , access the three stripes icon, in "Size" select 100% with the "+" and "-" signs, press "Options", "General", "Language and appearance" and in "Typefaces and colors" select a size smaller than the current one, if you do not see the form correctly.

• In Safari , go to "View," "Enlarge," or "Reduce."

After identification, an initial window will appear in which you must indicate the NIF of the declarant and the period. 

Next select one of the three available options:

• Continue: gives access to the form, for online completion and presentation. You can offer 3 options:

  • "Load the work session of...": Using this option you can recover the data of a session that you had previously saved.

  • "Upload the return filed on...": If you have also already submitted a declaration for the same NIF , model, fiscal year and period, you can recover it by checking this option and make modifications, registration or deletion of records.

  • "Create a new declaration (if submitted implies the deletion of all previously submitted information)": Select this option if you want to fill out the form from the beginning, without retrieving data.

• Matter: allows you to import a previously generated file with BOE format that follows the current registry design. The file may have been obtained from the form itself, by exporting the declaration, or with an external program.

• Import previous year: The form will automatically load the declaration records from the previous financial year that are active on the AEAT server for the registered taxpayer. To do this, you need to access the form with a certificate, DNIe or Cl@ve of the owner or an authorized person.

After the initial window, you will access form 349 with its different sections "Declarant and summary of the declaration" (this is the one that will open by default), "Intra-community operations" and "Rectifications" . You can switch from one to the other from the "Sections" tab at the bottom left (the lower tabs can be shown or hidden from the "Show/hide information" button at the bottom of the form).

Complete "Declarant details" and "Person to interact with". Please note that fields marked with an asterisk are required.

The fields in the "Declaration Summary" section are not enabled for completion, since they are self-calculated based on the data entered in the "Intra-Community Operations" and "Rectifications" sections.

Intra-community operations: In this section you will find a button panel from which you can register, cancel and navigate between records. To register an operation, click on the "New registration" icon identified by a blank sheet with a green "+" sign.

The list of operations will display the relationship of all the registered records with the information organized in columns.

Using the icons in the "Status" column you can easily check the records that are correct and those that contain errors, to make the corresponding modifications, additions or deletions.

You can access the details of each record by double clicking on the NIF or by marking a specific record and clicking "See selected operation".

Once inside the detail, you can return to the general list by clicking "Return to list of operations".

From the list of operations, you can make queries by establishing filter criteria. Press "Inquiries" at the top. In the new window, set the filter criteria(s) and click "Query".

In the new window, set the filter criteria(s) and click "Query".

A new tab will be activated at the bottom called "Query", next to the "Sections" and "Errors" tabs with the results obtained based on the established search criteria.

The record information extends in a single row across the width of the form, so it is necessary to use the horizontal scroll bar to view the rest. However, by double clicking on any of the results, the registration information appears at the top of the form.

From the "Rectifications" tab you can manage the different records using the functions available at the top. As with operations, there are options to register, cancel and navigate between records. You can also access the details of each rectification, make queries or see the validation status of each record.

At the bottom of the screen are the available form options.

To check if the declaration has been completed correctly, press the "Validate" button. The "Errors" tab will be enabled and the codes and descriptions of the warnings or errors detected will be displayed.

Note: The notices inform you of the convenience of reviewing certain information, but do not prevent presentation or export. Errors, however, require correction so that the declaration can be exported or filed.

In case of errors, when you click "Go to Error" the application will go directly to the box or section that you must correct. Using the "Download error list" option, a file XML will be generated with all the errors detected, which you can open or save on your computer.

Finally, if the declaration contains no errors you will get the message "No errors exist."

If before submitting the declaration you want to obtain a draft to review the data, you have the tool " Draft " that generates a PDF with the declaration, not valid for presentation. The draft is displayed on the screen and you can also download it from the "click here to download the pdf" option. Keep in mind that for the correct visualization of the draft you need to have a PDF viewer. To return to the statement from the draft, click "Return to statement." To complete a new declaration, select "New declaration".

Using the "Save" option you can save the data completed up to that point on the server, even if the declaration is not validated (it may contain errors or be incomplete). This way you can exit the form without losing the information. In the same way, if the form were closed after the inactivity timeout expired, you could recover the data entered up to the time of saving.

To recover the saved information, access form 349 again. In the initial window, after indicating the NIF of the declarant and the period and clicking "Continue", check the option "Load the work session of...".

Note: It is not possible to store more than one statement on the server using the "Save" option. The last saved session will overwrite the previous one.

The form has a waiting time due to inactivity, we recommend that you save the declaration periodically to avoid data loss.

Using the "Export" button you will generate a declaration file valid for presentation, with the format of the published logical design ( BOE format). This option requires that the declaration be validated (it must be complete and contain no errors). The file will have the name NIF and the extension .349. It will be saved by default in the system's "Downloads" folder or in the default directory in the browser, although you can select another directory.

The exported file (or generated with an external program following the published record design) can be imported into the form using the "Import" option.

If the declaration already contains data, 2 import options will be offered after selecting the file:

• A. Delete all records of intra-community operations and rectifications and import (all existing recipients will be deleted before importing the file).

• B. Add records of intra-community operations and rectifications to the current declaration (the imported records will be added to the existing ones)

  

By pressing " Help " you will obtain a PDF with the regulations and information related to form 349, as well as the deadline, form, place of presentation and design of record.

To submit the declaration, press the "Sign and Send" button .

A notice will be displayed informing you of the number of correct and incorrect registrations completed. If you want to go back to the return to correct any errors before filing, press "NO". If you prefer to submit the correct records now and later correct the errors and file a new return, click "Yes."

In the new window the content of the declaration will be shown encoded. Check the "Agree" box to confirm the presentation and press "Sign and Send" to continue with the presentation.

The result of the submission will be a response page with an embedded PDF , which contains a first sheet with the submission information (registration entry number, Secure Verification Code, registration number). proof, day and time of presentation and details of the presenter) and on the following pages, the complete copy of the declaration.

In the event of partial submission, a notice will be reported and the option to return to the declaration to make the corresponding modifications, additions or deletions will be offered.

You can also recover the filed return by accessing the form again, identifying the filer and selecting the options "Continue", "Load return filed on...".

When returning to the declaration, the list maintains all the records and includes the filing date of those already filed.

Note: Please note that in this form there are no usual complementary and substitute options. Once the necessary corrections have been made, you must submit the complete declaration, including all the records that must be declared. Likewise, a new declaration submitted will mean the cancellation of the previous one.