Form 349.Information Return.Recapitulative return on intra-Community operations.
General data
Designation
Form 349.Information Return.Recapitulative return on intra-Community operations.
Type of procedure
Taxation
Subject
Taxes
Object
Facilitating the submission of the recapitulative declaration for intra-Community transactions
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematic submission via the Internet.
Documentation
Form 349
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Processing regulations
Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)
Basic Regulations
- Order HAC/174/2020 of 4 February,
amending Order EHA/769/2010, of 18 March, which approves form 349 for the recapitulative declaration of intra-Community operations, as well as the physical and logical designs and the place, form and deadline for presentation, establishing the general conditions and procedure for its telematic presentation, and amending Order HAC/3625/2003, of 23 December (BOE 29-02-2020).
- Order EHA/769/2010 of 18 March,
which approves form 349 for the recapitulative declaration of intra-Community operations, as well as the physical and logical designs and the place, form and deadline for filing, establishes the general conditions and procedure for its telematic filing, and modifies Order HAC/3625/2003, of 23 December, which approves form 309 for the non-periodic declaration-settlement of Value Added Tax, and other tax regulations.(BOE 29-March-2010)