Skip to main content

Form 349. Informative Tax Return. Recapitulative return on intra-Community operations.

General Details

Name

Form 349. Informative Tax Return. Recapitulative return on intra-Community operations.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate the presentation of the recapitulative declaration of intra-Community operations

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online filing.

Documentation

Form 349

Process/service phases

No specific processing phases

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Order HAC/174/2020, of 4 February,

    Amending Order EHA/769/2010 of 18 March, approving Form 349 of recapitulative declaration of intra-Community operations, as well as physical and logical designs and the place, form and deadline for filing, the General terms and conditions and the procedure for electronic filing, and Order HAC/3625/2003 of 23 December (Official State Gazette 29-02-2020) is amended.

  • Order EHA/769/2010 of 18 March,

    Approving form 349 of recapitulative declaration of intra-Community operations, as well as physical and logical designs and the place , form and deadline for filing, the general terms and conditions and the procedure for electronic filing are established, and Order HAC / 3625/2003, of 23 December, approving Form 309 for Non-periodic declaration-settlement of Value Added Tax, and other tax rules. (Official State Gazette 29-marzo-2010)

Processing regulations

Resolution of 4 March 2014, of the Directorate-General of the Tax Agency,

On assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts for the account debit procedure, through the non-advanced signature system with access password in a previous register (pin24h). (Official State Gazette 11-marzo-2014)