Corrections

The data contained in the recapitulative tax returns must be corrected when errors have been made or there have been changes resulting from the modification of the gross tax base for VAT. The rectification will be included in the summary declaration of the period in which the recipient of the goods has been notified.

Such corrections shall be recorded in the "Rectification of previous periods" sheet, using the codes mentioned in section previous , "A," E, "T," S, "I," M, " H, "R," D "or" C, "depending on the type of operation that affects the rectification.

The purpose of the section on adjustments to Form 349 is for taxpayers to correct transactions included in a previous tax return, when it has been incurred in errors or there have been changes resulting from the circumstances referred to in article 80 of the Value Added Tax Act.

The way in which the correction section will be completed will vary depending on the error or alteration that you wish to correct:

• The amount.

• "Operator's Tax ID ," Surnames and name or company name of the operator "or" Operation password. "

1. Only correct the amount

When you only want to rectify the amount of the taxable base because it was declared for an incorrect amount or a alteration derived from the circumstances referred to in Article 80 of the Value Added Tax Act, a single record will be filled in.

The rectification record will be completed with regard to the fields "NIF OPERADOR Comunitario" (Tax ID), "APELLIDOS Y NOMBRE O RAZZO" (Tax ID) social ON OF THE OPERATOR OF THE INTRASTRUCTURE "AND" OPERATION KEY "with the same data as those entered in the record that is now to be rectified.

The fiscal year and period for which the tax return is corrected shall be entered in the fields "Fiscal year" and "Period."

In the field "Amended tax base" the new total amount of the taxable base will be entered.

In the "Gross tax base previously declared" field, the amount declared in the tax return that is corrected will be entered.

2. Rectify "operator NIF," Surnames and name or company name of the operator "or" Operation code "

When the field to be corrected is the "COMMUNITY OPERATOR NIF," SURNAMES AND NAME OR CORPORATE NAME OF THE OPERATOR, "or" OPERATION PASSWORD, "two rectification records must be completed.

The first rectification record will be completed, with regard to the aforementioned fields, with the same details as those entered in the record that you now want to rectify. In the "Fiscal year" and "Period," the fiscal year and period to which the tax return that is corrected corresponds. With regard to the field "Rectification tax base" zero will be entered. As for the "Gross tax base previously declared" field, the amount declared in the tax return that is corrected will be entered.

The second rectification record will be completed with regard to the fields "NIF OPERADOR COMMUNITY" (TAX ID NUMBER), "APELLIDOS Y NOMBRE O social RAILWAY OF THE OPERATOR INTRASTRUCTURRED "AND" OPERATION KEY "with the corrected data of the errors or alterations that are to be communicated. In the "Fiscal year" and "Period" fields, the fiscal year and period to which the tax return that is corrected corresponds. With regard to the field "Recessed tax base," the total amount of the tax base will be entered. As for the "Gross tax base previously declared" zero shall be entered.