Forms of filing

The presentation of the summary declaration of intra-community operations, model 349, must be carried out in the following manner:

1. Electronic submission via the Internet, which may be made with an electronic certificate or, in the case of taxpayers who are natural persons, through the signature system with an access code in a previous registration as a user (Cl@ve).

2. Electronic filing via the Internet with an electronic certificate will be mandatory for all declarations of those taxpayers who are either Public Administration, or are attached to the Central Delegation of Large Taxpayers or to one of the Large Business Management Units of the State Tax Administration Agency, or are in the form of a public limited company or limited liability company, as well as for taxpayers whose liquidation period coincides with the calendar month.

3. Taxpayers who must use electronic submission of information returns with an electronic certificate may not use other forms of electronic submission.