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
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)