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.
Example 1:
The Spanish taxpayer with Tax ID: 2021. The following operation is indicated in your and B22222222 tax return: 4T
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT123456789 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
A |
Tax BASE
|
123456 |
In January 2022, one of the acquisitions made in the fourth quarter of 2021 with the Portuguese operator (PT123456789) were terminated, with the new gross tax base for all acquisitions made during that period of 1000.00 euros. The following will be entered in your 1T tax return for 2022:
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT123456789 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
A |
YEAR
|
2021 |
Period
|
4T |
Simplified BASE
|
1000 |
Taxable BASIS ANTERLY DECLARED
|
123456 |
Example 2:
The Spanish taxpayer with Tax ID: B22222222 makes intra-Community supplies of goods in January 2022 for 1000 euros. In February 2022, a return of goods is made for an amount of 500 euros, which is why the delivery of previous goods is rectified at 500 euros.
The taxpayer sends the following transaction in their 2022 and 1T tax return:
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT123456789 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
E |
Tax BASE
|
500 |
Unlike the previous example 1, when the rectification occurs during the same period of declaration, the 349 Rectification Sheet must not be filled in, unless a single record will be sent on the declared sheet, netted the amount.
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.
Example:
The Spanish taxpayer with Tax ID: 2021. The following operation is indicated in your and B22222222 tax return: 4T
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT123456789 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
A |
Tax BASE
|
123456 |
In March 2022, the Portuguese operator informed him that his Community Tax ID number is not "PT123456789" but "PT987654321." In its 1T tax return for 2022, two rectification records will have to be filed. The first of these will be entered as follows:
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT123456789 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
A |
YEAR
|
2021 |
Period
|
4T |
Simplified BASE
|
0 |
Taxable BASIS ANTERLY DECLARED
|
123456 |
The second record shall be entered:
Field name | Data entered |
---|---|
Community OPERATOR NIF
|
PT987654321 |
Surname AND NAME OR COMPANY NAME OF THE OPERATOR
INTRASEGURANT |
Puerto AGENT OPERATOR |
Transaction PIN
|
A |
YEAR
|
2022 |
Period
|
4T |
Simplified BASE
|
123456 |
Taxable BASIS ANTERLY DECLARED
|
0 |