Order HAC/360/2002 of 19 February approved the model 349, of the recapitulative Declaration of intra-Community transactions, which has been used until the approval of this Ministerial Order, which was adapted to the Regulation of the European Parliament and of the Council of 29 December 1992 on the regulation of value added tax, approved by Royal Decree 1624/1992 of 29 December 1992.

Council Directive 2008 /8/EC of 12 February amending Directive 2006 /112/EC as regards the place of the provision of services with effect from 1 January 2010, introduces important provisions for the provision of services for the provision of services. new information as regards the recapitulative statements referred to in Articles 262 to 271, inclusive of that Directive 2006 /112/EC. It extends the subjective scope of taxable persons and legal persons who do not have the status of a taxable person to be related in the recapitulative state, including those to whom they have provided services which are not exempt from VAT in the Member State in which the transaction is taxed. Moreover, Article 266 of Directive 2006 /112/EC enables Member States to establish recapitulative statements containing more information.

Council Directive 2008 /117/EC of 16 December on the common system of value added tax, in order to combat tax fraud linked to intra-Community transactions, amends Article 263 of the Directive 2006 /112/EC of 28 November 2006 laying down the obligation to submit a summary statement for each calendar month within a period not exceeding one month and in accordance with the conditions laid down by the Member States. It also authorises the Member States to determine the conditions and limits for taxable persons to submit the recapitulative statement for each calendar quarter, within a period not exceeding one month from the end of the quarter, the total quarterly amount of supplies of goods or services does not exceed a certain quantitative limit.

The transposition of the two directives indicated has led to the amendment of Articles 78 to 81, inclusive of the Tax Regulation, by means of which the obligation to present the Declaration is regulated. summary of intra-Community transactions, as well as their content, place and time limit for submission. That amendment has been carried out by the first article of Royal Decree 192/2010 of 26 February 2010 amending the value added tax regulation, approved by Royal Decree 1624/1992 of 29 December 1992 and of the Regulation General of the actions and procedures for the management and tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007, of July 27, for the incorporation of certain Community directives.

First, the obligation to present the recapitulative statement of intra-Community transactions by those employers or professionals carrying out the provision of services is introduced as a novelty. (a) intra-Community services, and making use of the rating contained in Article 266 of Directive 2006 /112/EC, extends that obligation to employers or professionals who undertake intra-Community acquisitions of services, such as These are defined in the Tax Regulation. Therefore, this type of service operations should be included within the content of the recapitulative statement. The period of declaration shall also be amended, which shall be of a general nature for each calendar month. However, it may also be quarterly, annual and exceptionally bimonthly, where certain circumstances laid down in Article 81 (2) and (4) of the Value Added Tax Regulation are met. All this determines the obligation to approve a new model 349 of the recapitulative declaration of intra-Community transactions, which complies with the current rules as from 1 January 2010.

Also, the new wording of Article 5 (4) of the Law on Value Added Tax, introduced by Law 2/2010 of 1 March, which transposed certain Directives in the field of taxation The law of the Non-Resident Income Tax is amended to adapt it to the Community legislation, it grants the status of businessmen or professionals acting as such, in respect of all the services within the provided to legal persons who do not act as employers or professionals provided that they are assigned an identification number for the purposes of the value added tax provided by the Spanish authorities. In obtaining such a condition they would be obliged to present each and every one of the periodic self-oliquidations of the Tax. In order to avoid this unnecessary burden, Royal Decree 192/2010, of 26 February, has given a new wording to the 3rd paragraph of Article 71 (7) of the Value Added Tax Regulation allowing those entities to liquidate the tax. by the submission of special non-periodic liquidations, model 309. It is therefore necessary to amend the ministerial order approving this model to include those legal persons within its presenters.

In order to preserve the reserved character of the data with tax significance obtained by the Administration through the model 303 of self-validation of the Value Added Tax, it has been considered necessary that the "Exemplary for the contributing entity" of that model contains exclusively the identifying data of the declarant, the exercise, period and the result of the self-validation. Therefore, Annex I to Order EHA/3786/2008 of 29 December 2008 approving the model 303 Value Added Tax, Autoliquidation, and the Model 308 Value Added Tax, application for refund is hereby amended: Equivalence, Article 30a of the VAT Regulation and occasional taxable persons and amending Annexes I and II to Order EHA3434/2007 of 23 November, approving models 322 of monthly self-settlement, individual model, and 353 Monthly self-validation, aggregated model, as well as other tax regulations.

Finally, in order to make it possible to generate a secure code of verification in the statements submitted by tele-process, both for those that are wrong and for the correct ones, the appropriate one has been introduced. Amendment to the Order of 21 December 2000 laying down the procedure for the teleprocessing of declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

Article 81 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, provides that the recapitulative statement of intra-Community transactions shall be made on the spot, form and through the model approved by the Minister of Economy and Finance.

Also, Article 117 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by the real Decree 1065/2007, of 27 July, enables the Minister of Economy and Finance to approve the models for declaration, self-settlement and communication of data, as well as to establish the form, place and time-limits of their presentation.

In your virtue I have:

Article 1. Approval of model 349.

1. Model 349 of the "Recap statement of intra-Community transactions" set out in Annex I to this Order is hereby approved. This model consists of:

a) Summary sheet.

b) Intra-Community Operations Relationship Sheets.

c) Inner sheets of rectifying from previous periods.

d) On shipping.

Each of the sheets from which the model is composed consists of two copies, one for the Administration and one for the person concerned.

The identification number to appear in the 349 model for telematic presentation via the Internet, in support or in print, shall be a sequential number whose first three digits correspond to the code 349. However, supplementary declarations submitted by telematic means modifying the content of data declared in another declaration of the same financial year, presented above, shall be made from the consultation and modification of the information statements at the electronic headquarters of the tax office (https: //www.agenciattaria.gob.es). In this case, the supplementary declaration shall be identified by the secure code of verification of its presentation, with no identification number required.

2. The statements which, in accordance with the contents of the model approved in paragraph 1 of this Article, are made with the white paper printing module which, if necessary and for this purpose, are prepared by the State Agency, shall also be valid. Tax Administration. The return on "Aid programme", approved by Article 3.3 of Order EHA/702/2006 of 9 March 2006, approving the models for the declaration of the income tax on persons, should be used for these declarations. Physical and the Tax on the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Tax on the Income of the Physical Persons and the conditions for their confirmation or subscription are established, the place, form and time-limits for the submission of the same, as well as the general conditions and the procedure for presentation by telematic or telephone means.

The data printed in these statements will prevail over any changes or manual corrections that may occur on them, so they will not have any effect on the tax administration.

Article 2. Required to submit the summary statement.

Be obliged to present the recapitulative Declaration of intra-Community operations by employers and professionals who perform any of the following operations:

(a) The supply of goods to another Member State which are exempt under the provisions of paragraphs 1, 2 and 3 of Article 25 of the Tax Act.

The transfers of goods within the meaning of Article 9 (3) of the Tax Act and, in particular, subsequent deliveries of goods the import of which would have been exempt from the agreement shall be included among those transactions. with the provisions of Article 27, number 12 of the Tax Law.

They will be excluded from deliveries of goods referred to in this number:

1. º Those with new means of transport carried out on an occasional basis by persons covered by Article 5 (1) (e) of the Tax Act.

2. The tax on taxable persons for recipients who do not have an identification number assigned for the purpose of the tax in any other Member State of the Community.

(b) Intra-Community acquisitions of goods subject to tax by persons or entities identified for the purposes of the tax in the territory of application of the tax.

The transfer of goods from another Member State to the second paragraph of Article 16 of the Tax Act, and in particular the intra-Community acquisitions of goods which have taken place, shall be included among these transactions. previously imported into another Member State where such importation has been exempt from the tax on conditions similar to those laid down in Article 27 (12) of the Tax Act.

(c) Intra-Community services, under the conditions laid down in Article 79 of the Value Added Tax Regulation.

(d) Intra-Community acquisitions of services, under the conditions laid down in Article 79 of the Value Added Tax Regulation.

e) The subsequent deliveries to intra-Community acquisitions of goods referred to in Article 26 (3) of the Tax Act, carried out in another Member State using an identification number for purposes Value added tax allocated by the Spanish tax administration.

Article 3. Approval of the physical and logical designs to which the 349 model must conform.

The physical designs to which the directly readable media must be adjusted are approved, as well as the logical designs to which the files containing the information to be supplied in the model must be adjusted. 349, both in the case of presentation of the same by means of directly readable computer and by means of telematics. Both physical and logical designs are listed in Annex II to this Order.

In any case, the information contained in the directly readable support must have been validated prior to its presentation. Such validation shall be carried out using the validation programme drawn up by the State Tax Administration Agency, unless, for objective technical reasons, it is not possible, in which case validation shall be carried out in any Delegation of the Agency. In the case of tax obligations attached to the Central Delegation of Large Contributors or to one of the Large Enterprise Management Units of the State Administration of Tax Administration to whom, also for technical reasons objective, it is not possible to use the validation programme developed by the State Tax Administration Agency, the validation may also be carried out in the relevant Central Delegation or Management Unit.

However, when the file included in the directly readable support has been generated by the Help Program developed by the State Tax Administration Agency, it will not be necessary. perform the above validation.

Article 4. Forms of presentation of model 349.

The recapitulative statement of intra-Community transactions shall be submitted in accordance with the following criteria:

(a) Statements that correspond to legal persons who have the form of limited liability companies or limited liability companies or to tax obligations attached to the Central Delegation of Large Contributors or one of the Large Enterprise Management Units of the State Tax Administration Agency and which do not contain more than 5,000,000 records, must be submitted by telematic via the Internet, according to the provisions set out in Articles 8 and 9 of this Order.

(b) Statements that correspond to tax obligations not included in point (a) above and which do not contain more than 5,000,000 records, shall be submitted, at the choice of the tax liability, through one of the following means:

1. º In print, provided the declaration does not contain more than 15 records. In such a case, the declaration may be submitted either on the form adjusted to the model 349 approved in Article 1 of this Order, or on a form generated by the use, exclusively, of the printing module developed by the State Tax Administration Agency.

2. º By means of telematics through the Internet, in accordance with the conditions and procedure laid down in Articles 8 and 9 of this Order.

(c) Statements containing more than 5,000,000 records, irrespective of the person or entity required for their submission, shall be presented in support directly readable by computer, in accordance with the provisions of the Articles 6 and 7 of this Order.

Media directly readable by computer, which shall be exclusively individual, shall comply with the following characteristics:

Type: DVD-R or DVD + R.

Capacity: Up to 4.7 GB.

UDF file system.

On one side and a simple layer.

Article 5. Place and procedure for the presentation of model 349 in print.

The recapitulative statement of intra-Community transactions, model 349, both in the form approved in Annex I of this Order and in the form generated through the printing module drawn up by the State Agency Tax administration, to be presented in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the tax obligation.

The submission shall be made, either directly or by registered mail, using the shipping envelope corresponding to those listed in Article 1 of this Order, in which the following shall be introduced: documentation:

(a) The "copy for administration" of the summary sheet of the duly completed model 349, in which the identification label provided by the State Agency shall be adhered to in the relevant space Tax Administration. In the event of no identifying labels, the entire identification data shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

Notwithstanding the foregoing, no photocopy of the evidence identification number (NIF) document shall be attached in the case of statements relating to natural persons who are personally present in the offices of the State Tax Administration Agency, provided they credit their identity.

(b) The "copies for administration" of the internal sheets of model 349 of intra-Community operations.

c) The "copies for administration" of the internal rectifying sheets from previous periods.

Article 6. Place and procedure for the presentation of model 349 in directly readable form by computer.

1. The directly readable medium shall be submitted to the Special Delegation or Delegation of the State Tax Administration Agency in the territorial area of which the declarant's tax domicile is situated, or in the Delegation Large Taxpayer Central or in the Large Enterprise Management Unit of the State Tax Administration Agency, as appropriate according to the obligation of the tax obligation to one or another Delegation or Unit.

For this purpose, the tax obligation must also present the following documents:

The two copies, for the Administration and for the data subject, of the summary of the model 349, in each of which shall be attached, in the corresponding space, the identification label provided by the Agency State of Tax Administration. In the event that such labels are not available, the entire identification data requested shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

Notwithstanding the foregoing, no photocopy of the evidence identification number (NIF) document shall be attached in the case of statements relating to natural persons who are personally present in the offices of the State Tax Administration Agency, provided they credit their identity.

In addition, such copies must be duly signed indicating in the corresponding spaces the identity of the signatory as well as the remaining data that are requested in the above-summary.

Once sealed by the receiving office, the declarant will remove the "copy for the data subject" from the summary of the model 349 presented, which will serve as the justification for the delivery.

2. All receipts from computer readable media shall be provisional, as a result of their processing and verification. Where they do not comply with the design and other specifications laid down in this Order, or where access to the information contained therein is not possible, the declarant shall be required to subsane them within 10 working days. defects of the computer support presented, after which, and of persisting anomalies that prevent the tax administration from accessing the data required, the information declaration to all the effects, the fact that the tax is to be brought to the attention of the tax system in a reasoned manner.

3. For security reasons, the media directly readable by computer, shall not be returned unless expressly requested, in which case the deletion and delivery of the same or similar ones shall be carried out.

Article 7. Identification of directly readable media by computer of the model 349.

1. The directly readable medium shall have an external label attached to the exterior in which the data specified below shall be entered and, necessarily, in the same order:

a) Delegation, Large Enterprise Management Unit of the State Tax Administration Agency in which the individual presentation is made.

b) Exercise.

c) Presentation Model: 349.

d) The identification number of the accompanying leaf-summary.

e) The tax identification number (NIF) of the declarant.

f) Surname and name, or social reason, of the declarant.

g) Surname and name of the person to relate to.

h) Phone and extension of that person.

i) Total number of records.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

2. If the file consists of more than one support directly readable by computer, all of them will bear their label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of media. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Article 8. General conditions for Internet telematics presentation of model 349.

1. The submission of the telematic declaration via the Internet may be carried out either by the declarant himself or by a third party acting in his representation, in accordance with Articles 79 to 81, including the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made effective social collaboration in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents.

2. Requirements for telematic presentation of model 349. The telematic presentation of model 349 shall be subject to compliance with the following requirements:

a) The declarant must have a Fiscal Identification Number (NIF).

b) The declarant must have an X.509.V3 electronic certificate issued by the National Mint and Timbre-Real Casa de la Moneda, in accordance with the procedure laid down in Annexes III and VI of the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of income tax returns for physical persons, or any other certificate from among the who are admitted by the State Tax Administration Agency, in accordance with the provided for in Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Administration Agency Tax.

c) If the presenter is a person or entity authorized to file statements representing third parties, he/she must have his/her electronic certificate X.509.V3 issued by the National Factory installed in the browser of the Currency and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted in the relations of the State Agency of Tax Administration by electronic, computer or telematic means, in the terms provided for in the Order of 12 May 2003.

d) To carry out the telematic presentation of the declaration corresponding to the 349 model, the declarant or, if applicable, the authorized presenter, must use a program of assistance in advance to obtain the file with the statement to be transmitted. This aid program may be developed by the State Tax Administration Agency for the declaration corresponding to the model 349 or other that obtains a file in the same format.

The contents of this file must be adjusted to the type 1 and type 2 record designs set out in Annex II to this Order.

Furthermore, the declarants who opt for this presentation must take into account the technical standards required to carry out the said presentation and are listed in Annex II to the aforementioned Order. of 24 April 2000.

3. Where formal-type anomalies are detected in the telematic transmission of the declaration, that circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order for it to be Healing.

4. In cases where, for reasons of a technical nature, the telematic presentation by the Internet is not possible, within the period referred to in Article 10 of this Order, such presentation may be made during the three days natural following to the end of the term.

Article 9. Procedure for telematic Internet presentation of model 349.

The procedure for the telematic presentation of the declaration for model 349 will be as follows:

(a) The declarant or presenter shall connect to the electronic headquarters of the State Tax Administration Agency, electronic address https://www.agenciatributaria.gob.es and select the tax concept and the type of statement to be transmitted.

(b) The corresponding declaration will then be transmitted with the electronic signature generated when the electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda is selected, or any other electronic certificate admitted by the State Tax Administration Agency.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature will be required, corresponding to his or her certificate.

c) If the declaration is accepted, the State Tax Administration Agency will return the data in the type 1 record validated with a 16-character check-out code, in addition to the date and time of the presentation.

In the event that the presentation is rejected, the data in the record type 1, and the description of the errors detected, shall be displayed on the screen, and the subhealing thereof shall be performed.

The presenter must retain the accepted declaration, as well as the type 1 record duly validated with the corresponding secure verification code.

d) After receipt of the transmitted file and in order for the information to be processed and incorporated into the information system of the State Tax Administration Agency correctly, the Department of Tax informatics shall carry out a process of validation of the data provided by telematic, in which it will be verified that the characteristics of the information conform to the specifications according to the physical and logical designs described in Annex II to this Order. As a result of this process, the tax force will be offered, in the service of consultation and modification of information statements in the electronic headquarters of the Tax Agency (https: //www.agenciattaria.gob.es), the information individualized of the errors detected in the declarations so that they can be corrected.

If the observed defects have not been remedied, it may be required that within 10 days, counted from the day following that of the notice of the requirement, subsane the defects that Suffer. After this period has not been met, if there are any anomalies that prevent the tax administration from knowing the data, the obligation to do so shall be, where appropriate, not fulfilled and the data subject to the file without further processing.

Article 10. Deadline for submission of model 349.

1. In general, the summary statement shall comprise the operations carried out in each calendar month and shall be submitted during the first 20 calendar days of the month following the corresponding monthly period, except for for the month of July, which may be submitted during the month of August and the first twenty calendar days of September, and the month of December, which must be submitted during the first 30 calendar days of the month of January.

2. Where neither during the reference quarter nor in each of the four preceding calendar quarters the total amount of the supplies of goods and services to be entered in the summary declaration is greater than 50,000 Excluding the value added tax, the summary declaration must be submitted during the first twenty calendar days of the immediate month following the corresponding quarterly period, except for the last quarter of the year, which must be submitted during the first thirty calendar days of January.

If at the end of any of the months that make up each calendar quarter the amount referred to in the preceding paragraph shall be exceeded, a summary statement shall be submitted for the month or months after the month. the beginning of this calendar quarter during the first twenty first calendar days following the following criteria:

(a) If the amount referred to in the preceding paragraph is exceeded in the first month of the calendar quarter, a monthly statement shall be submitted including the transactions carried out in that month.

(b) If the amount referred to in the preceding paragraph is exceeded in the second month of the calendar quarter, a monthly statement shall be submitted, including the operations for the first two months of the calendar year. quarter and will incorporate a mark indicating that this is a truncated quarter.

3. The summary declaration shall cover the calendar year and shall be submitted during the first 30 calendar days of January following that year, when the following two circumstances are met:

(a) That the total amount of the supplies of goods and services, excluding Value Added Tax, made during the preceding calendar year does not exceed EUR 35,000.

(b) The total amount of the supplies of goods, other than new means of transport, exempt from the tax in accordance with the provisions of paragraphs 1 and 3 of Article 25 of the Tax Act during the year Previous natural, no more than 15,000 euros.

Single transient arrangement. Threshold for the presentation of the recapitulative statement of intra-Community transactions for value added tax during 2010 and 2011.

The threshold referred to in Article 10.2 of this Order shall be EUR 100 000 for the summary declarations for the years 2010 and 2011.

Single repeal provision. Regulatory repeal.

The following provisions are repealed:

1. Order HAC/360/2002 of 19 February, approving the model 349, of a summary declaration of intra-Community transactions, lays down the general conditions and the procedure for its telematic presentation and regulates the social partnership in the telematic presentation of the annual declaration of transactions with third parties, model 347, and Article 11 of Order EHA/30 61/2005 of 3 October 2005 laying down the conditions and the procedure for the internet telematic presentation of the declarations corresponding to the model 038 and the procedure for telematic presentation by teleprocessing of the declarations corresponding to the model 180, the place, time and form of presentation of the annual declaration-summary corresponding to the model 392 is regulated and determined rules for the submission of declaration models 180, 193, 345, 347 and 349, and other tax rules.

2. Regulation (EU) No 139/2014 of the European Union and of the Council of 17 December 2013 on the common position of the European Union and of the European Union and of the Council of the European Union and of the European Union as the physical and logical designs for the replacement of its internal sheets by directly readable support by computer and the conditions and the procedure for its telematic presentation are established through the Internet and by remote process and modify the Approval Orders of the statement models 193, 296, and 347.

3. The provisions in relation to model 349, in Article 4 of Order EHA3435/2007 of 23 November, approving the models of self-clearance 117, 123, 124, 126, 128 and 300 and laying down measures for the promotion and extension of the telematic presentation of certain autoliquidations, annual summaries and information declarations of a tax nature.

Final disposition first. Amendment of Order HAC/3625/2003 of 23 December approving the model 309 of non-periodic declaration-settlement of the Value Added Tax.

Paragraph two of the first article of Order HAC/3625/2003 of 23 December is amended to read as follows:

" Two. This model will be presented:

1. The persons and entities listed below to the extent that they carry out intra-Community acquisitions of goods and are identified for the purposes of Value Added Tax for having reached their volume for intra-Community acquisitions of the limit laid down in Article 14 of Law 37/1992, of the value added tax or for having exercised the option referred to in the same article:

(a) Liabilities to the special arrangements for agriculture, livestock and fisheries in the case of intra-Community acquisitions of goods intended for the development of the activity under that scheme.

(b) Passive subjects who perform exclusively transactions that do not cause the right to the full or partial deduction of the tax.

2. " By taxable persons who exclusively carry out activities to which the special arrangements for agriculture, livestock and fisheries apply when they carry out their activity in the exercise of their activity and not exempt from the Value Added Tax, as well as when they are liable to be taxable persons in accordance with the provisions of Article 84 (1), number 2. of their Law.

3. By taxable persons of the value added tax which exclusively carry out activities to which the special scheme of the surcharge of equivalence applies and which are obliged to pay the tax and the (a) to be charged by the intra-Community acquisitions of goods which they carry out, as well as in the cases referred to in Article 84 (1) (2) of Law No 37/1992.

In the same way, taxable persons who exclusively carry out activities to which the special scheme of the equivalence surcharge applies, when they carry out transactions in relation to the with which they have exercised the waiver of the application of the exemption provided for in Article 20 (2) of Law 37/1992 and Article 8 (1) of their Regulation.

4. º For persons or entities who do not have the status of entrepreneurs or professionals and make intra-Community acquisitions of new means of transport, for consideration.

5. º by legal persons who do not act as employers or professionals, when they make intra-Community acquisitions of goods other than new means of transport which are subject to the tax, as well as when they are repudiate employers or professionals in accordance with the provisions of Article 5 (4) of the Tax Act.

6. by the successful tenderers, in the administrative or judicial procedures of enforcement, which have the status of businessmen or professionals of the Value Added Tax, who are entitled to present in name and on behalf of the taxable person of that tax, the corresponding declaration-settlement and to enter the tax resulting from the award operation, in the terms provided for in the fifth additional provision of the Value Added Tax.

7. For taxable persons covered by the special arrangements for agriculture, livestock and fisheries when they are required to recover the compensation unduly paid, as provided for in Article 133 of Law 37/1992, of 28 December, of the Value Added Tax.

8. For taxable persons who are covered by the special arrangements for agriculture, livestock and fisheries when they enter into the regularisations practised as a result of the start of the application of the said special scheme, as provided for in Article 49ais of the Value Added Tax Regulation.

9. º For those taxable persons of the Value Added Tax for which it is determined. "

Final disposition second. Amendment of Order EHA/3786/2008 of 29 December 2008 approving the model 303 Value Added Tax, Autoliquidation, and the model 308 Value Added Tax, request for refund: Equivalence of equivalence, article 30a of the VAT Regulation and occasional taxable persons and amending Annexes I and II to Order EHA3434/2007 of 23 November approving models 322 of monthly self-settlement, individual model, and 353 of self-validation monthly, model aggregate, as well as other tax regulations.

Amendment of Annex I to Order EHA/3786/2008 of 29 December 2008.

The "Copy for the contributing entity" of the Model 303 Value Added Tax. Self-settlement, included in Annex I to Order EHA/3786/2008, is replaced by the one set out in Annex III to this Order.

Final disposition third. Amendment of the Order of 21 December 2000 laying down the procedure for the teleprocessing of declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

Article 3 (3) of the Order of 21 December 2000 is amended to read as follows:

" Three. All information receipts submitted by this means shall be provisional, as a result of their processing and verification. Where it does not conform to the design and other specifications laid down in the Orders approved by each model, the declarant shall be required to remedy the defects of the presentation made within 10 working days, In the event of failure to access the data required, the information declaration for all intents and purposes will be held for failure to be submitted to the Tax Administration. Tax must be given in a reasoned

.

To this end, the response file will contain a record for each of the received declarations. Such registration shall be in accordance with the detailed design in Annex II. The results of the validation can be as follows:

The declaration is accepted for having been successful in the validation process.

The declaration has been wrongly presented because errors were detected in the validation process. The reported errors should be corrected and a replacement statement from the previous one.

The declaration could not be processed, either because it is incompatible with the information that is in the system, or because it does not conform to the logical and physical designs of type 1 and type 2 records set to each of the Orders that approve the different models of declaration provided for in this Order. The reported error must be corrected and the transmission repeated.

When the declaration has been filed and processed, a secure verification code will be generated in the validation response record. "

Final disposition fourth. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State.

Madrid, March 18, 2010. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

ANNEX I

ANNEX II

PHYSICAL AND LOGICAL DESIGNS TO WHICH THE FILES THAT ARE GENERATED FOR THE TELEMATICS PRESENTATION AND THE COMPUTER-READABLE MEDIA OF MODEL 349 MUST BE ADJUSTED

A) CHARACTERISTICS OF MAGNETIC MEDIA

The media directly readable by computer for the presentation of the summary declaration of intra-Community transactions (model 349) will have to comply with the following characteristics:

• Type: DVD-R or DVD + R

• Capacity: Up to 4.7 GB

• UDF file system

• One side and one simple layer

If the characteristics of the equipment available to the declarant do not allow it to conform to the required technical specifications, and is obliged to submit a summary statement of intra-Community transactions, in support of directly readable by computer, must be addressed in writing to the Subdirectorate General of Applications of the Department of Tax Informatics of the State Agency of Tax Administration (AEAT), Calle Santa Maria Magdalena, 16, 28016 Madrid, setting out its own technical characteristics and the number of records present, in order to find, if any, a system compatible with the technical characteristics of the AETs.

B) LOGICAL DESIGNS

DESCRIPTION OF THE RECORDS

For each declarant, two different types of record are included, which are distinguished by the first position, according to the following criteria:

• Type 1: Record of the declarant: Identificative data and summary sheet of the declaration. Design of record type 1 of those collected later in these same paragraphs and Annex of this order.

• Type 2: Intra-Community Operator Register and Record of Rectifications. Design of record type 2 of those collected later in these same paragraphs and Annex of this order.

The order of presentation will be that of the record type, with a single record of type 1 and as many records of type 2 as intra-community operators and rectifications have the statement, being different from Intra-Community operators and those of corrections.

All alphanumeric and alphabetic fields will be presented left-aligned and white-filled to the right, in upper case with no special characters, and no accented vowels.

For language-specific characters ISO-8859-1 encoding will be used. Of this letter "N" will have the value ASCII 209 (Hex. D1) and the "C" (capital cede) the value ASCII 199 (Hex. C7).

All numeric fields will be presented right aligned and filled to zeros on the left without signs and unpacked.

All fields will have content, unless otherwise specified in the field description. If they do not, the numeric fields will be padded to zeros, and both alphanumeric and alphabetic to white.

ANNEX III