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VAT practical manual 2021.

Corrections

The data contained in the recapitulative declarations must be rectified when errors have been made or alterations have occurred resulting from the modification of the VAT tax base . The rectification will be included in the recapitulative declaration of the period in which it was notified to the recipient of the goods.

Such rectifications will be recorded on the "Rectifications for previous periods" sheet, using the previously mentioned codes, "A", "E", "T", "S", "I", "M", "H", "R", "D" or "C" depending on the type of operation affected by the rectification.

The purpose of the rectification section of model 349 is for the taxpayer to correct operations included in a previous declaration, when errors have been made or alterations have occurred derived from the circumstances referred to in article 80 of the Tax Law. the Added Value.

The way in which the rectifications section will be completed will be different depending on the error or alteration that you want to correct:

  • The amount.

  • « NIF operator», «Surname and first name or company name of the operator» or «Operation code».

1. Rectify only the amount

When you only want to rectify the amount of the tax base because it was declared for an erroneous amount or there has been an alteration derived from the circumstances referred to in article 80 of the Value Added Tax Law, will complete a single registration.

The rectification record will be completed with respect to the fields "NIF COMMUNITY OPERATOR", "SURNAME AND NAME OR COMPANY NAME OF THE INTRA-COMMUNITY OPERATOR" and "OPERATION KEY" with the same data as those that were recorded in the record that now wants to be rectified. .

The fiscal year and period to which the declaration being corrected corresponds will be entered in the "Year" and "Period" fields.

The new total amount of the Tax Base will be entered in the “Rectified Tax Base” field.

In the "Tax base previously declared" field, the amount that was declared in the declaration that is corrected will be entered.

Example 1:

The Spanish taxpayer with NIF: B22222222 records the following operation in its declaration for fiscal year 2020 and Q4 period:

Field nameRecorded data
COMMUNITY OPERATOR NIF
PT123456789
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
A
TAXABLE BASE
123456

In January 2021, one of the acquisitions that had been made during the fourth quarter of 2020 with the Portuguese operator (PT123456789) was terminated, with the new tax base for all acquisitions made during said period being 1,000.00 euros. In your statement for Q1 of fiscal year 2021, the record will be recorded as follows:

RECTIFICATION SHEET 349 (1Q - 2021)
Field nameRecorded data
COMMUNITY OPERATOR NIF
PT123456789
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
A
YEAR
2020
PERIOD
4T
RECTIFIED TAX BASE
1000
TAX BASE DECLARED PREVIOUSLY
123456

Example 2:

The Spanish taxpayer with NIF: B22222222 carries out intra-community deliveries of goods in the amount of 1,000 euros in January 2021. In February 2021, a return of goods in the amount of 500 euros is made, therefore the previous delivery of goods is rectified by 500 euros.

The taxpayer records the following operation in their declaration for fiscal year 2021 and period 1Q:

Field nameRecorded data
COMMUNITY OPERATOR NIF
PT123456789
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
E
TAXABLE BASE
500

Unlike Example 1 above, when the rectification occurs in the same declaration period, Rectification Sheet 349 does not have to be completed, but rather a single record will be sent on the declaration sheet netting the amount.

2. Rectify "NIF operator", "Surname and first name or company name of the operator" or "Operation key"

When the field you wish to correct is the "NIF COMMUNITY OPERATOR", "SURNAME AND NAME OR COMPANY NAME OF THE INTRA-COMMUNITY OPERATOR", or "OPERATION KEY", it will be necessary to complete two rectification records.

The first rectification record will be completed, with respect to the previously mentioned fields, with the same data as those entered in the record that is now to be rectified. In the "Fiscal Year" and "Period" fields, the fiscal year and period to which the declaration being corrected corresponds. Regarding the "Rectified tax base" field, zero will be entered. Regarding the "Tax base previously declared" field, the amount that was declared in the declaration that is corrected will be entered.

The second rectification record will be completed with respect to the fields "NIF COMMUNITY OPERATOR", "SURNAME AND NAME OR COMPANY NAME OF THE INTRA-COMMUNITY OPERATOR" and "OPERATION KEY" with the corrected data of the errors or alterations that you want to communicate. In the "Year" and "Period" fields, the fiscal year and period to which the declaration being corrected corresponds. Regarding the "Rectified Tax Base" field, the total amount of the Tax Base will be entered. Regarding the "Tax base previously declared" zero will be entered.

Example:

The Spanish taxpayer with NIF: B22222222 records the following operation in its declaration for fiscal year 2020 and Q4 period:

Field nameRecorded data
COMMUNITY OPERATOR NIF
PT123456789
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
A
TAXABLE BASE
123456

In March 2021, the Portuguese operator informed you that your community NIF is not "PT123456789" but "PT987654321". In your declaration for Q1 of fiscal year 2021, it will be necessary to declare two records of rectifications. The first of them will be recorded as follows:

RECTIFICATION SHEET 349 (1Q - 2021)
Field nameRecorded data
COMMUNITY OPERATOR NIF
PT123456789
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
A
YEAR
2020
PERIOD
4T
RECTIFIED TAX BASE
0
TAX BASE DECLARED PREVIOUSLY
123456

The second record will be recorded:

Field nameRecorded data
COMMUNITY OPERATOR NIF
PT987654321
SURNAME AND NAME OR COMPANY NAME OF THE OPERATOR
INTRA-COMMUNITY
PORTUGUESE OPERATOR
OPERATION KEY
A
YEAR
2020
PERIOD
4T
RECTIFIED TAX BASE
123456
TAX BASE DECLARED PREVIOUSLY
0