Practical example

Operations carried out by the Spanish taxpayer ES000000000 during the month of May 2023:

• He purchases two lots of goods from the Dutch businessman NL123456789100, one on May 12 for an amount of 3,455.25 euros and another on May 15 for an amount of 2,841.91 euros.

• Make a delivery of machines to the Portuguese businessman PT123456789, valued at 3,344.55 euros.

Makes an acquisition from the Greek taxable person EL999999999 for an amount of 10,533.01 euros, making the merchandise available in Portugal, where the Spanish taxable person subsequently makes a delivery of the same merchandise to the taxable person PT123456789, for an amount of 10,609. .31 euros mentioned in the previous script, all under a triangular operation:

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

Operations carried out by the Spanish taxpayer ES000000000 during the month of September 2023.

• The first transaction of 3,455.25 euros carried out with the Dutch businessman NL123456789100 is rescinded, returning the products and refunding the amount.

All these operations must be declared in form 349 as follows: