Forms 349 to 720

Form 349 Submission by form

The web form will only allow the correct records of a tax return to be filed in which errors have been detected.You can then go back to the declaration, make the appropriate amendments, additions or deletions of records and submit a new declaration, with ALL the records that you think the declaration should contain.

We recommend that you clean up the tax register prior to filing the tax return through the Tax Identification service to avoid identification errors.

To view all parts of the form correctly, before accessing, 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, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)".

• In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

• On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

• On Safari, go to "View", "Zoom" or "Zoom Out".

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

Then select one of the three available options:

• Continue: gives access to the form, for online completion and filing.It offers 3 options:

  • "Load the working session of the..." this option allows you to retrieve the data of a session you have previously saved.

  • "Load the tax return submitted on..."if you have already filed a tax return for the same NIF, form, financial year and period, you can retrieve it by marking this option and make changes as well as add or delete records.

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

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

• Import previous year:the form will automatically upload the records of the previous year's tax return that are active in the AEAT server for the taxpayer.To do this, you must access the form with the certificate, DNIe or Cl@ve PIN of the holder or an authorised 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), "Intracommunity operations" and "Rectifications".You can switch from one to the other from the tab "Boxes" at the bottom left (the lower tabs can be shown or hidden from the button "Show/hide information" at the bottom of the form).

Fill in the “Data of the taxpayer” and “Person with whom to relate”.Please note that fields marked with an asterisk are required.

The fields in the "Tax return summary" section are not enabled for completion, as they are self-calculating based on the data entered in the sections “Intra-EU transactions” and “Changes”.

Intra-EU transactions: in this section you will find a button panel from which you can register, deregister and browse through the registers.To register a transaction, click “New record”, identified with a blank sheet and a green '+' sign.

The list of operations shows a list of all the registers registered with the information organised in columns.

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

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

Once in the detail, you can go back to the general list by clicking "Back to the list of operations".

From the list of transactions, you can make consultations by setting filter criteria.Click on “Consultation" at the top.In the new window, set the filtering criterion(s) and click on "Consult".

In the new window, set the filtering criterion(s) and click on "Consult".

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

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

From the tab "Rectifications" you can manage the different records using the functions available at the top.As with the transactions, there are options to add, remove and browse between the records.You can also access the details of each rectification, make queries or view the validation status of each record.

At the bottom of the screen you can find the options available in the form.

To check if the tax return has been completed correctly, click 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 of the appropriateness of reviewing certain information, but do not prevent the filing or export.Errors, however, need to be corrected before the tax return can be exported or filed.

In case of errors, clicking on "Go to Error" will take you directly to the box or section you need to correct.Using the option "Download error list" an XML file will be generated with all the errors detected, which you can open or save on your computer.

Finally, if the tax return does not contain errors, you will receive the message "There are no errors".

If you want to get a draft of the tax return before submitting it to review the data, you have the "Draft" tool that generates a PDF with the tax return, which is not valid for submission.The draft is displayed on screen and can also be downloaded through the "click here to download the PDF" option.Please note that to view the draft correctly, you need a PDF viewer.To go back to the tax return from the draft click on "Back to tax return".To complete a new tax return, select "New Tax return".

Using the "Save” option, you can save the data that has been filled in so far on the server, even if the return has not been validated (it may contain errors or be incomplete).This way you can leave the form without losing the information.In the same way, if the form were to be closed after the timeout due to inactivity, 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 introducing the NIF of the filing taxpayer and the period and pressing "Continue", select the option "Load work session from...".

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

The form has a waiting time for inactivity. We recommend that you save the tax return periodically to avoid losing the information.

By using the "Export” button you will generate a file of the tax return valid for filing, with the format of the published logical design (BOE format).This option requires the tax return to be validated (it must be complete and free of errors).The file will have the name NIF and the extension .349.It will be saved by default in the "Downloads" folder of the system or in the default directory of the browser, although you can select another directory.

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

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

• A. Delete all records of intra-Community transactions and corrections and import (all existing payees will be deleted before importing the file).

• B. Add records of intra-Community transactions and corrections to the current declaration (imported records will be added to existing ones)

  

By clicking on "Help" you will obtain a PDF with the regulations and information related to form 349, as well as the deadline, form, place of filing and registration design.

To file the tax return, click on the “Sign and Send” button.

A warning will be displayed informing of the number of correct and erroneous records filled in.If you wish to go back to the tax return to correct the errors before filing, click "NO".If you prefer to submit the correct records at this time and then correct the errors and submit a new tax return, click "Yes".

The new window will show the content of the tax return in code.Tick the box "OK" to confirm the submission and click "Sign and Send" to continue with the submission.

The result of a submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

In the event of partial filing, a notice will be given and the option of going back to the tax return to make the corresponding changes, additions or deletions will be offered.

You will also be able to retrieve the return filed by accessing the form again, identifying the declarant and selecting the options "Continue", "Load return filed on...".

When resuming the declaration, the list keeps all the records and includes the date of submission of those already submitted.

Note: please note that the usual options for supplementing and substituting are not available on this form.Once the necessary corrections have been made, the full tax return must be submitted, including all records to be declared.Likewise, when a new tax return is filed, the previous one will be withdrawn.