Contents

The transactions must be recorded in the summary declaration corresponding to the declaration period in which they were accrued.

In the case of shipments of goods under a consignment sales agreement, the information will be recorded in the corresponding summary declaration:

• To the declaration period relative to the date of dispatch or transport of the goods.

• To the declaration period in which the identifying data of the businessperson or professional who replaces the businessperson or professional to whom the goods were initially destined within the framework of an agreement for the sale of goods on consignment have been recorded in the register of certain intra-Community operations.

  Corrections shall be noted in the summary declaration for the declaration period in which the recipient of the goods or services was notified.

Each type of operation will be included in model 349 according to the following keys:

Key “A”: This key is used to declare intra-Community acquisitions of goods made by the reporting taxpayer, including transfers of goods from another Member State.

Key “E”: This code is used to declare intra-Community supplies of goods made by the reporting taxpayer, including transfers of goods to another Member State.

Key «T»: This code is used to declare deliveries to another Member State following exempt intra-Community acquisitions made within the framework of a triangular transaction.

Key «S»: This code is entered to declare intra-community services provided by the declarant.

Key «I»: This code is used to declare intra-Community acquisitions of services located in the territory of application of the tax, provided by businessmen or professionals established in another Member State whose recipient is the declarant.

Key «M»: This code is used to declare intra-community deliveries of goods following an exempt import, in accordance with article 27.12 of the Value Added Tax Law.

Key «H»: This code is used to declare intra-community deliveries of goods following an exempt import, in accordance with article 27.12 of the Value Added Tax Law, carried out by the tax representative as provided for in article 86.Three of the Tax Law.

Key «R»: Transfers of assets carried out under consignment sales agreements.

Key “D”: Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements.

Key “C”: Replacements of the business or professional recipient of the goods dispatched or transported to another Member State within the framework of consignment sales agreements.

If several transactions have been carried out with the same intra-Community operator in the same period, these must be accumulated by transaction code.

Operations to be declared:

1. Intra-Community acquisitions of goods subject to tax, including transfers of goods from another Member State (key "A").

   Intra-Community acquisitions exempt from triangular transactions should not be declared.

   For all purchases made from each taxpayer identified in another Member State, a single entry shall be made containing the identification of the taxpayer and the total taxable base.

2. Exempt intra-Community supplies, including transfers of goods (key "E").

   Not included:

   • Deliveries of new means of transport by occasional taxpayers.

   • When the recipient does not have a VAT NIF in another Member State.

     For all deliveries made to the same recipient identified in another Member State, a single entry shall be made containing the recipient's identification and the total taxable base.

3. Deliveries made in another Member State of the European Community other than Spain, following exempt intra-Community acquisitions made within the framework of a triangular operation (code "T").

   For all operations of this type, carried out in the same period and with the same intra-Community operator, a single entry will be made in which the identification of said operator and the total taxable base will be recorded.

4. Intra-Community services provided by the declarant (code "S").

   For all operations of this type, carried out in the same period and with the same intra-Community operator, a single entry will be made in which the identification of said operator and the total taxable base will be recorded.

5. Intra-Community acquisitions of services whose recipient is the declarant (key "I").

   For all operations of this type, carried out in the same period and with the same intra-Community operator, a single entry will be made in which the identification of said operator and the total taxable base will be recorded.

6. Community supplies of goods following an exempt import (code "M").

   For all operations of this type, carried out in the same period and with the same intra-Community operator, a single entry will be made in which the identification of said operator and the total taxable base will be recorded.

7. Intra-Community supplies of goods following an exempt import (article 27.12 LIVA ), carried out by a tax representative (code "H").

   For all operations of this type, carried out in the same period and with the same intra-Community operator, a single entry will be made in which the identification of said operator and the total taxable base will be recorded.

8. Transfers of goods made under consignment sales agreements (key "R").

9. Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements (key "D").

10. Replacements by the business or professional recipient of goods dispatched or transported to another Member State under consignment sales agreements (key "C").

If the consideration for the transactions has been set in a unit of account other than the euro, the tax base must be reflected in euros, with reference to the accrual date.

In the case of transfers of goods, the identification number assigned to the taxable person in the other Member State must be entered.