Modelos del 349 al 720

Modelo 349 Presentación mediante formulario

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.

Para visualizar correctamente todas las partes del formulario, antes de acceder, comprueba el zoom y tamaño de letra establecido en el navegador (una vez presentada la declaración puedes volver al zoom y tamaño de letra anterior

• On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium", in "Zoom" select 100%.You can also select the zoom from the nut icon.

• 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. Puede ofrecer 3 opciones:

  • "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..." si además has presentado ya una declaración para el mismo NIF, modelo, ejercicio y periodo podrás recuperarla marcando esta opción y realizar modificaciones, alta o baja de registros.

  • "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: permite importar un fichero con formato BOE previamente generado que siga el diseño de registro en vigor.The file may have been obtained from the form itself, by exporting the tax return, or with an external program.

• Import previous year: el formulario cargará automáticamente los registros de la declaración del ejercicio anterior que estén activos en el servidor de la AEAT para el declarante consignado.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).

Cumplimenta los "Datos del declarante" y "Persona con quien relacionarse". Ten en cuenta que los campos marcados con asterisco son obligatorios.

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. Para dar de alta una operación, pulsa en el icono "Nuevo registro" identificado por una hoja en blanco con el signo "+" en verde.

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

Mediante los iconos de la columna "Estado" podrás comprobar fácilmente los registros que son correctos y aquellos que contienen errores, para realizar las modificaciones, altas o bajas correspondientes.

Puedes acceder al detalle de cada registro haciendo doble clic sobre el NIF o marcando un registro determinado y pulsando "Ver operación seleccionada".

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

Desde la lista de operaciones, puedes realizar consultas estableciendo criterios de filtrado.Click on “Consultation" at the top. En la nueva ventana, establece el/los criterio/os de filtrado y haz clic en "Consultar".

In the new window, set the filter criteria and click on "Consultation".

A new tab will be activated in the lower part called "Consultation" next to the "Sections" and "Errors" tabs with the results obtained according to the established search criteria.

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. Los errores, sin embargo, exigen su subsanación para que pueda exportarse o presentarse la declaración.

En caso de errores, al pulsar "Ir al Error" la aplicación se situará directamente en la casilla o apartado que debes corregir. Mediante la opción "Descargar listado de errores" se generará un fichero XML con todos los errores detectados, que podrás abrir o guardar en el equipo.

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. El borrador se visualiza en pantalla y también puedes descargarlo desde la opción "clic aquí para descargar el pdf". Ten en cuenta que para la correcta visualización del borrador necesitas disponer de un visor de PDF. Para volver a la declaración desde el borrador haz clic en "Volver a declaración".To complete a new tax return, select "New Tax return".

Mediante la opción "Guardar" puedes salvar en el servidor los datos cumplimentados hasta ese momento, incluso aunque la declaración no esté validada (puede contener errores o estar incompleta).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.

Para recuperar la información guardada, accede de nuevo al modelo 349. En la ventana inicial, tras indicar el NIF del declarante y el periodo y pulsar "Continuar", marca la opción "Cargar la sesión del trabajo del...".

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.

El formulario tiene un tiempo de espera por inactividad, recomendamos que guardes la declaración periódicamente para evitar la pérdida de datos.

Mediante el botón "Exportar" generarás un fichero de la declaración válido para su presentación, con el formato del diseño lógico publicado (formato BOE).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. Si deseas volver a la declaración para corregir los errores antes de presentar pulsa "NO". Si prefieres presentar en este momento los registros correctos y, posteriormente, corregir los errores y presentar una nueva declaración, pulsa "Si".

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. Así mismo, una nueva declaración presentada supondrá la baja de la anterior.