Practical example

Transactions carried out by Spanish taxable person ES000000000 during May 2022:

• Purchase of two lots of goods from the Dutch businessman NL123456789100, one on 12 May for 3,455.25 euros and the other on 15 May for 2,841.91 euros.

• He delivered machines to the Portuguese businessman PT123456789, valued at 3,344.55 euros.

It makes a purchase from the Greek taxable person EL999999999 for EUR 10 533.01, the goods being made available in Portugal, where the Spanish taxable person subsequently makes a supply of the same goods to the taxable person PT123456789 for EUR 10 609.31 referred to in the previous indent, all by virtue of a triangular transaction:

• An expert appraisal is carried out for a Portuguese businessman PT123456789 for the amount of 5,000 euros.

  Transactions carried out by Spanish taxable person ES000000000 during the month of September 2022.

• The first transaction of 3,455.25 euros with the Dutch businessman NL123456789100 is rescinded, the products are returned and the amount reimbursed.

All these transactions must be declared on form 349 in the following way: