Forms 349 to 720

Form 349 Filing by Form

The web form will only allow the correct records of a tax return in which errors have been detected. You can then return to the tax return, make any changes, additions or cancellations of corresponding records and file a new tax return, with ALL the records you consider should contain the tax return.

We recommend that you clean up the census by using the Tax Identification service before filing the tax return to avoid identification errors.

To view all parts of the form correctly, before logging in, check the zoom and font size set in the browser (once the return has been filed, you can go back to the zoom and size of the previous letter.

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

• In Google Chrome, go to "Settings" (from the three vertical dots), "Aspect," Size of source "and select" Medium (recommended), "in" Zoom of page "select 100%. You can also select the zoom at 100% from "Close/Remove."

• In Mozilla Firefox, go to the three-striped icon, in "Size" select 100% with the signs "+" and "-," click on "Options," General, "Language and appearance" and in "Typography and colors" select a size lower than the current one, if you do not see the form correctly.

• In Safari, go to "Display," Increase "or" Reduce. "

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

Next, select one of the three options available:

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

  • "Load the working session of...": By using this option you can recover the details of a session that you had previously saved.

  • "Load the tax return filed on...": If you have already filed a tax return for the same Tax ID, form, fiscal year and period, you can recover it by marking this option and making changes, registration or cancellation of records.

  • "Create a new tax return (if it is filed, it involves deleting all the information previously submitted)": Select this option if you wish to complete the form from the start, without recovering data.

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

• Import previous year: The form will automatically load the records of the previous year's tax return that are active on the Tax Agency server for the taxpayer entered. To do this, you must access the form with a certificate, DNIe or Cl@ve from the account holder or an authorised person.

After the initial window, you will access form 349 with its different sections "Declarer and summary of the tax return" (which will be opened by default), "Intra-Community operations" and "Rectification". You can change from one to the other from the tab "Sections" at the bottom left (the lower tabs can be displayed or hidden from the "Show/hide information" button at the bottom of the form).

Complete the "declarant's details" and "Person with whom to relate."Please note that fields marked with an asterisk are mandatory.

The fields in the "Summary of the tax return" section are not enabled for completion, since they are calculated automatically according to the data entered in the "Intra-Community operations" and "Rectification" sections.

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

The list of transactions will show the list of all records registered with the information organized in columns.

Using the "Status" column icons, you can easily check the correct records and those containing errors to make the corresponding changes, additions or cancellations.

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

Once in the details, you can return to the general list by clicking on "Return to the list of transactions."

From the list of transactions, you can make queries by establishing filtering criteria. Click "Queries" at the top. In the new window, set the filter criteria (s) and click on "Consult."

In the new window, set the filter criteria (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 established search criteria.

The information on the record is extended in a single row to the width of the form, so you need to use the horizontal scroll bar to check the rest. However, by double clicking on any of the results, the registration information appears at the top of the form.

From the tab "Rectification" you can manage the different records using the functions available at the top. As with operations, there are options for registering, cancelling and browsing between the records. You can also access the details of each rectification, make enquiries or see the status of validation of each record.

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

To check whether the tax return has been filled in correctly, click on the "Validate" button. The "Errors" tab will be enabled and the codes and descriptions of the detected warnings or errors will be displayed.

Note: The notifications inform you that it is appropriate to review certain information, but do not prevent the presentation or export. Errors, however, require rectification so that the tax return can be exported or filed.

In the event of errors, when you click "Go to Error," the application will be located directly in the box or section that you must correct. Using the "Download list of errors" option, an XML file will be generated with all the errors detected, which you can open or save on the device.

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

If you want to obtain a draft to review the data before filing the tax return, you have the "Draft" tool that generates a PDF with the tax return, which is not valid for filing. The draft is displayed on the screen and you can also download it from the option "click here to download the PDF." Please note that for the correct visualization of the draft, you need a PDF viewer. To return to the tax return from the draft, click on "Return to tax return." To complete a new tax return, select "New tax return."

By using the "Save" option, you can save the details filled in to that time on the server, even if the tax return is not validated (it may contain errors or is incomplete). This way you can leave the form without losing the information. Similarly, if the form is closed after the end of the waiting time due to inactivity, you could recover the data entered until the time of saving.

To retrieve the saved information, log in again to form 349. In the initial window, after indicating the declarant's NIF and the period and clicking on "Continue," select the option "Load the work session of the..."

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 session.

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

By clicking on the "Export" button, you will generate a file of the valid tax return for filing, with the format of the published logical design (Official State Gazette format). This option requires that the tax return is validated (it must be complete and not contain 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 file exported (or generated with an external program following the published registry design) can be imported to 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 operations and corrections and import (all existing recipients will be deleted before importing the file).

• B. Add records of intra-Community operations and corrections to the current tax return (the records imported to those already in place will be added)

  

By clicking "Help" you will obtain a PDF with the regulations and information related to Form 349, as well as the term, form, place of presentation and design of the register.

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

A notification will be displayed informing of the number of correct and incorrect records filled in. If you wish to return to the tax return to correct errors before filing, click "NO." If you would like to present the correct records at this time and then correct the errors and file a new tax return, click "Yes."

The content of the tax return will be shown in the new window. Mark the box "OK" to confirm the presentation and click "Sign and Send" to continue with the presentation.

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

In the event of partial filing, this will be reported in a notification and the option to return to the tax return will be offered to make the corresponding modifications, additions or cancellations.

You can also recover the tax return filed by going back to the form, identifying the declarant and selecting the options "Continue," Load tax return filed on.... "

When the tax return is resumed, the list maintains all the records and includes the date of filing those already filed.

Note: Please note that there are no standard complementary and alternative options on this form. Once the necessary corrections have been made, you must file the full tax return, including all the records to be declared. Similarly, a new tax return filed will result in the cancellation of the previous tax return.