The Order of 26 March 1999 ("Official State Gazette" of 1 April 1999) approved models 349, in pesetas and in euro, of a summary declaration of intra-Community transactions, models replacing the one approved by the Order. of 23 February 1996 (Official Gazette of the State of 28). The main reason for the adoption of the 1999 order was the need to adapt the model mentioned to the adoption by Spain of the single European currency from 1 January 1999, the date of the start of the transitional period in the use of the euro.

At the present time, there is a need to adapt the model of the recapitulative statement of intra-Community operations to the established guidelines for the IT processing of the information contained in the information statements submitted by the tax authorities. Furthermore, in order to facilitate compliance with the tax obligations of taxpayers, this Order makes it possible to present the summary declaration of intra-Community transactions by means of telematics, both through the of the Internet as using an electronic system by tele-processing.

In this sense, Law 66/1997 of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), in its fifth final provision, authorizes the Minister of Economy and Finance to determine, by way of order, the assumptions and conditions under which large undertakings will have to submit their declarations, statements, statements, self-actions or any other documents required by the legislation by telematic means tax.

The final provision of Law 50/1998, of December 30, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), authorizes the Minister of Economy and Finance to determine, by means of Order, the assumptions and conditions in which small and medium-sized enterprises may submit by telematic means their declarations, statements-settlements, autoliquidations or any other documents required by the tax rules, the understanding of small and medium-sized enterprises not covered by the definition of large enterprises for the purposes of Value Added Tax.

On the other hand, the final provision of Law 50/1998 of 30 December, of Fiscal, Administrative and Social Order Measures, authorizes the Minister of Economy and Finance to determine, by way of order, the assumptions and conditions in which taxpayers and entities included in the social partnership in the tax management referred to in Article 96 of Law 230/1963 of 28 December, General Tax, may submit by means of telematic statements, communications, statements-settlements, autoliquidations or any other documents required by the tax law.

Article 71 (8) of the Value Added Tax Regulation, as approved by Article 1 of Royal Decree 1624/1992 of 29 December 1992 (Official Journal of the State of 31), in the wording given to it in the Royal Decree Decree 3422/2000 of 15 December 2000 amending the aforementioned Royal Decree 1624/1992 (Official State Gazette of 16), regulates the social partnership in this tax. Thus, it is determined in this paragraph that, by Order of the Minister of Finance, the assumptions and conditions in which the entities which have subscribed to the agreements provided for in the said standard may be presented by means of telematic means shall be established. statements-settlements, annual summary statements or any other documents required by the tax law, representing third parties.

On the other hand, in the second provision of this Order, social collaboration is established in the presentation of the annual declaration of operations with third parties, in use of the enablement provided for in paragraph 5. Article 6 of Royal Decree 2027/1995 of 22 December 1995 (Official State Gazette of 27), which regulates the annual declaration of transactions with third parties, in the wording given to it in Royal Decree 1082/2001, of 5 October ("Official State Gazette" of 6). Thus, it is determined in this paragraph that, by Order of the Minister of Finance, the assumptions and conditions in which the entities which have subscribed to the agreements provided for in that standard may be presented by means of telematic means shall be established. a statement on behalf of third parties.

On the other hand, it should be noted that the model approved in this Order should be used for the first time to make the declaration for the first quarter of 2002, after the end of the transitional period of The introduction of the euro, in accordance with the provisions of Article 23 of Law 46/1998 of 17 December 1998 on the introduction of the euro ("Official State Gazette" of 18). The entry of the monetary amounts to be included in the monetary amounts shall be made exclusively in the euro account unit.

Therefore, by making use of the authorisations contained in the first subparagraph of Article 80 (1) of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, and Article 2 of Royal Decree 557/2000 of 27 April 2000 restructuring of the Ministerial Departments (Official Gazette of the State of 28), under which the Ministry of Finance is responsible for the exercise of powers so far attributed to the Ministry of Economy and Finance through the bodies referred to in the Paragraph 1 of that Article, as well as the remaining ones I have available to me:

First. Approval of model 349.

One. The model 349 'Recap statement of intra-Community transactions', set out in Annex I to this Order, is hereby approved. The model consists of two copies: one for the administration and the other for the taxable person, and consists of a leaf-summary as well as inner sheets. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 343.

Two. The statements that are in accordance with the contents of the model approved in this Order shall also be valid, with the printing module which, if necessary and for these purposes, develops the State Tax Administration Agency.

The data printed in this declaration using the printing module developed by the State Tax Administration Agency shall prevail over any changes or manual corrections that may occur. on the same, so these will not produce effects before the Tax Administration.

Second. Approval of the directly readable support by computer.

One. The physical and logical designs set out in Annex II to this Order are approved, to which the directly readable computer supports which are presented in place of the internal sheets of the model 349 shall be adjusted.

For this purpose, the information contained in the directly readable medium 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 said Agency or also, in the case of diskettes, in any of the Administrations dependent on it. In the case of tax obligations attached to the Central Unit for the Management of Large Enterprises or to one of the Regional Management Units of Large Enterprises, to whom, for objective technical reasons, it is not possible to use the the validation programme drawn up by the State Tax Administration Agency, the said validation may also be carried out in the Unit, Central or Regional, which corresponds.

However, when the directly readable support by computer has been generated by the Help Program developed by the State Tax Administration Agency, it will not be necessary to carry out prior validation.

Two. The presentation of statements containing more than 25 records of operators, as well as of which the taxable persons attached to the Regional Units of the European Union, must present, shall be made compulsory in directly readable form. Management of Large Enterprises or the Central Unit of Management of Large Enterprises, regardless of the number of records of operators included in the same.

In other cases, the presentation in directly readable support will be optional.

Three. The summary statements of intra-Community transactions in directly readable form may be presented individually or collectively, depending on the fact that the corresponding file contains the data of a single taxable person. declarant, in the first case, or several, in the second.

The collective presentation may only refer to taxable persons who have their tax domicile within the territorial scope of the same Delegation of the State Administration of Tax Administration. Notwithstanding the foregoing, in the case of tax obligations attached to the Central Unit for the Management of Large Enterprises of the National Inspection Office or to the Regional Units for the Management of Large Enterprises of the Special Delegations of the State Tax Administration Agency, the collective support may only contain declarants attached to the Central Unit or to the same Regional Unit.

In any case, statements that are included in the collective presentation shall correspond to the same tax period.

Four. No prior request shall be made for the submission of the recapitulative statement of intra-Community transactions in support directly readable by computer, either individually or collectively.

Third. Taxable persons obliged to submit the summary declaration.-They shall be obliged to submit the summary declaration of intra-Community transactions, in accordance with the provisions of this Order, the taxable persons of the tax on the value added to the transactions provided for in Article 79 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

Fourth. Content of the summary declaration.-In the terms of Articles 79 and 80 of the Value Added Tax Regulation, the following transactions shall be entered in the summary declaration:

1. The supply of goods to another Member State, exempt from tax under the provisions of Article 25 (1), (2) and (3) of Law No 37/1992 of 28 December 1992 on value added tax.

The transfers of goods within the meaning of Article 9, number 3, of the Tax Law shall be included among these transactions.

Against, the following operations will be excluded:

(a) The supply of new means of transport carried out on an occasional basis by persons covered by Article 5 (1) (e) of the Tax Act.

(b) Those made by taxable persons of the Value Added Tax for recipients who do not have an identification number assigned for the purpose of the said tax in any other Member State of the European Community.

2. The intra-Community acquisitions of goods subject to the tax, carried out by persons or entities identified for the purposes of the tax in the territory of application of the tax.

transfers of goods from another Member State referred to in Article 16 (2) of the Tax Act shall be included among these transactions.

3. The subsequent deliveries to intra-Community acquisitions of goods carried out in other Member States under the conditions laid down in Article 26 (3) of the Tax Law, employers and professionals using an identification number for the purposes of the value added tax attributed by the Spanish authorities.

4. The corrections relating to the operations referred to in the preceding numbers which have been entered in statements relating to earlier periods, in the terms provided for in Article 80.2 of the Regulation of the Tax.

Fifth. Place of presentation of the model 349 in print. The summary statement in print shall be submitted to the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the taxable person, bearing the identification labels provided for this purpose by the State Administration of Tax Administration itself. If you do not have identifying labels, you must accompany the photocopy declaration of the proof of the tax identification number.

Sixth. Place of presentation of the model 349 in directly computer-readable support.

One. In the case of an individual support submission, the individual support must be submitted to the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the taxable person, or, in the Central Unit of Management of Large Enterprises of the National Inspection Office or the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Administration of Tax Administration corresponding to its tax domicile, as appropriate function of the attachment of the taxable person to one or another Unit.

In any case, the individual support shall be accompanied by the documentation referred to in the number one of the eighth paragraph of this Order.

Two. In the case of collective supports, the presentation shall be made in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of all the taxable persons declared included therein. If the taxable persons declared by collective support had their domicile in different Administrations within the scope of the same Delegation of the State Administration of Tax Administration, the collective support will be presented in the Delegation of which these administrations are dependent. The presentation of collective supports shall not be permitted where they include declarants whose tax addresses correspond to different delegations of the State Tax Administration Agency.

However, the collective supports for declarants attached to the Central Large Enterprise Management Unit or to the Regional Large Enterprise Management Units shall be submitted, respectively, in the National Inspection Office or in the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Agency of Tax Administration corresponding to its tax office.

In any case, the collective supports to be submitted shall be joined by the documentation referred to in the number two of the eighth paragraph of this Order.

Seventh. Time limit for the submission of summary statements.-Model 349 of the recapitulative statement of intra-Community transactions shall be submitted, whether or not it is made on the basis of a direct support Once validated by computer, within the first twenty calendar days of the month following the corresponding quarterly period, except for the last quarter of the year, to be submitted during the first 30 calendar days of the month of January.

However, they may submit a summary statement for the calendar year period

during the first 30 calendar days of the following January, those taxable persons in which the two circumstances referred to in Article 81 (3) of the Value Tax Regulation are met. Added.

Eighth. Form of presentation and treatment by the Tax Administration of the media directly readable by computer.

One. In the case of an individual presentation on a directly computer-readable medium, the declarant shall present the following documents:

1. The two copies, for the Administration and for the taxable person, of the summary sheet of the model 349, in each of which the identification label provided by the State Administration Agency shall be attached to the corresponding space. Tax. In the event that the labels are not available, all the requested identification data will be completed and photocopy of the document certifying the tax identification number will be accompanied.

In addition, such copies must be duly signed, indicating in the corresponding spaces the identity of the signatory passive subject, as well as the other data that are requested in the above-summary, except for relating to the collective presentation.

2. The directly readable medium shall bear a label attached to the exterior in which it consists of the data specified below and, necessarily, by the same order:

a) Delegation, Administration or Central or Regional Unit of Large Enterprises of the State Administration of Tax Administration in which the individual presentation is made.

b) Exercise and period.

c) Declaration model (349).

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

e) Tax identification number (N.I.F.) of the declarant.

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

g) Address, municipality and postal code of the declarant.

h) Surname and name of the person to be related to.

i) Telephone and extension of such person.

j) Total number of records.

k) Density of 3 @ '': 720 KB or 1.44 MB diskette support.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship. In case the file consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, and so on until n/n, with "n" being the total number of supports.

On the label of the second and successive volumes only the data referred to in points (a), (b), (c), (d), (e) and (f) above shall be entered.

Two. In the case of a collective presentation in directly readable form on a computer, the person or entity shall provide the following documents:

1. The two copies, for the administration and for the taxable person, of the summary of the model 349 in which the identification data of the person or entity acting as an anchor, those relating to the total number of persons, shall be recorded. reporting liabilities and the total number of persons or entities related as acquirers or intra-Community suppliers in the set of declarations subject to the collective presentation. The data relating to the financial year, period and type of presentation contained in the summary shall also be completed.

Each of the copies of the above-summary must bear the identification tag of the person or entity provided by the State Tax Administration Agency. In the event that the labels are not available, all the requested identification data will be completed and photocopy of the document certifying the tax identification number will be accompanied.

2. The two copies, for the Administration and for the taxable person, of the sheets-summary of the model 349, corresponding to each and each of the reporting taxable persons included in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the sheet-summary corresponding to the presenter shall be entered.

Each of the copies must bear the identification tag of the person or entity provided by the State Tax Administration Agency. In the event that the labels are not available, all the requested identification data will be completed and photocopy of the document certifying the tax identification number will be accompanied.

Once sealed by the receiving office, the presenter shall withdraw the copies for the taxable person from the summary sheets corresponding to the reporting taxable persons. However, if the number of sheets-summary presented so advises and in order to speed up the collection of documents, the removal by the presenter of the sealed copies may be carried out after the presentation, which will be Timely release.

3. The directly readable medium shall bear a label attached to the outside, in which the data of the presenter specified below shall be recorded and, necessarily, in the same order:

a) Delegation, Administration or Central or Regional Unit of Large Enterprises of the State Administration of Tax Administration in which the collective presentation takes place.

b) Exercise and period.

c) Declaration model (349).

d) Number of presenter-summary justification.

e) The fiscal identification number (N.I.F.) of the presenter.

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

g) Address, municipality and postcode of the presenter.

h) Last name and name of the person to relate to.

i) Telephone and extension of such person.

j) Total number of records.

k) Density of 3 @ '': 720 KB or 1.44 MB diskette support.

l) Total number of reporting taxable persons submitted.

m) The total number of people and related entities records.

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

In case the presentation consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, and so on until n/n, with "n" being the total number of supports. 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.

Three. 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 The effect of the tax is to be brought to the attention of the tax system in a reasoned manner.

Ninth. Field of application of the telematic presentation system via the Internet of the summary declaration of intra-Community transactions, model 349.

One. The telematic presentation via the Internet of the declaration corresponding to the model 349 may be made by the taxable persons referred to in the third paragraph of this Order.

Two. Persons or entities authorized to submit statements on behalf of a third party, in accordance with the provisions of the seventh paragraph and the second and third provisions of the Order of 21 December 2000 ("Official State Gazette" of 28), laying down general conditions and the procedure for the telematic presentation via the Internet of the declarations corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345 may make use of that power in respect of the declaration provided for in sub-paragraph one above.

10th. General conditions for the telematic presentation via the Internet of the summary declaration of intra-Community transactions, model 349.

One. Nature of the presentation. The telematic presentation via the Internet of the declaration corresponding to the model 349 will be voluntary.

For the purposes of paragraph 2 of the second paragraph of this Order, the requirement of the presentation in support directly readable by computer shall be deemed to be fulfilled by means of the telematic presentation which is regulated in this Order.

Two. Requirements for the telematic presentation of the declaration for model 349. The telematic presentation of the declaration for model 349 shall be subject to the following conditions:

1. The declarant must have a tax identification number (N.I.F.).

2. The declarant must have an X.509.V3 user 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 statements of the Tax on the Income of Physical Persons ("Official State Gazette" of 29).

3. If the presenter is a person or entity authorized to file statements representing third parties, you must have your X.509.V3 user certificate issued by the National Currency and Timbre Factory installed in your browser. House of the Currency.

4. In order to make the telematic presentation of the declaration corresponding to the model 349, the declarant must first use an aid program to obtain the file with the declaration to be transmitted.

This aid program may be developed by the State Tax Administration Agency for the declaration of the 349 or other model that obtains a file in the same format.

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

In addition, the declarants who opt for this form of filing must take into account the technical standards required to carry out the said presentation and which are listed in Annex II to that order April 24, 2000.

Three. Cases of exclusion from the telematic presentation of the model 349. The telematic presentation of the declaration corresponding to the model 349 may not be carried out in the following cases:

1. When the number of records of operators to transmit is greater than 1,500.

2. Where the presentation is collective as provided for in this Order.

3. Where more than one year has elapsed since the beginning of the period of presentation referred to in the seventh paragraph of this Order. From that date, the tax authorities who intend to regularise their tax situation in relation to this obligation must make the presentation of the declaration by means of the corresponding form of form or, where appropriate, in directly readable support by computer.

Four. Presentation of statements with formal deficiencies. -In those cases where formal anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself. by means of the corresponding error messages, to proceed with its subhealing.

11th. Procedure for the telematic presentation via the Internet of the declaration corresponding to the model 349. The procedure for the telematic presentation via the Internet of the declaration corresponding to the model 349 will be the following:

1. The declarant shall be placed in communication with the State Agency of Tax Administration through the Internet or any other equivalent means that permits the connection, in the address: https://aeat.es.

Then proceed to transmit the declaration with the digital signature, generated by selecting the X.509.V3 user certificate issued by the National Mint and Timbre-Royal Mint and previously installed in the browser to this effect.

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

2. º If the declaration is accepted, the State Tax Administration Agency will return the data of the type 1 register validated with a 16-character electronic code, in addition to the date and time of presentation.

In the event that the presentation is rejected, the data in the cited record type 1 and the description of the detected errors will be shown on screen.

In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason.

3. The presenter must print and keep the accepted statement, as well as the type 1 register duly validated with the corresponding electronic code.

12th. Telematic presentation by tele-process of the declaration corresponding to the model 349. The telematic presentation of the declaration corresponding to the model 349 may also be carried out by tele-process, in accordance with the procedure laid down in the Order of 21 December 2000 (the 'Official State Gazette' of 28) laying down the procedure for the telematic submission of statements relating to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

13th. Time limit for the submission of the declaration for the 349 model by telematics. The telematic presentation, via the Internet or by tele-process, of the declaration corresponding to the model 349, shall be made within the time limit laid down in the the seventh paragraph of this Order.

14th. Presentation of the model 349 by the taxable persons registered in the Register of Exporters and other Economic Operators presenting the model 330. -Without prejudice to the foregoing paragraphs, the taxable persons registered in the Record of Exporters and other Economic Operators submitting statements-settlements with return request under model 330, corresponding to the months of March, June, September and December, and which are required to present the declaration governed by this Order, shall submit jointly with those statements-liquidations-the summary declaration (model 349) which corresponds, with the exception of the taxable persons making the presentation of the model 349 or the model 330 via telematics.

15th. Collaboration agreements or agreements.-The procedure and conditions for the subscription of the agreements or collaboration agreements so that the entities included in the collaboration in the tax management can present by means of telematics statements on behalf of third parties, shall be as provided for in the seventh paragraph and in the additional provision third of the Order of 21 December 2000 laying down general conditions and the procedure for the Internet telematics submission of statements corresponding to models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345.

Additional disposition first. Validity of the X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda.

X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda prior to the entry into force of this Order, which would have been obtained by the declarant or, if applicable, by the An authorised presenter for the telematic presentation of declarations or any other documents required by the tax law, shall be valid for the purposes of the presentation of the summary declaration of intra-Community transactions, corresponding to the model 349, which is provided for in this Order.

Additional provision second. External collaboration in the presentation of the annual declaration of operations with third parties, model 347.

One. Persons or entities authorized to submit statements on behalf of a third party, in accordance with the provisions of the seventh paragraph and the second and third provisions of the Order of 21 December 2000 laying down the general conditions and the procedure for the telematic presentation by the Internet of the declarations corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345, may make use of that power in respect of the annual declaration of operations with third parties, model 347.

Two. The general conditions and the procedure for the telematic presentation of the declaration corresponding to the model 347 on behalf of third parties shall, in general, be those set out in the sixth and seventh paragraphs of the Order of 24 November 2000 ("Official State Gazette" of 29), approving models 347, in pesetas and in euro, of annual declaration of operations with third parties, as well as physical and logical designs for the replacement of their internal sheets by means directly readable by computer and the conditions laid down (a) the general rule of law and the procedure for its telematic presentation, as well as the additional provision third of the Order of 19 November 2001 ("Official State Gazette" of the 24) approving the 390 annual declaration-summary of the Value added tax in euro.

However, the following particularities must be taken into account:

1. The person or entity authorized to file statements on behalf of third parties must have their X.509.V3 user certificate issued by the National Currency and Timbre Factory installed in the browser. House of the Currency.

2. To transmit the declaration to the State Tax Administration Agency, only the digital signature generated when selecting the user's certificate corresponding to the person or entity authorized to transmit the declaration present the declaration on behalf of third parties.

Three. The procedure and conditions for the subscription of the agreements or collaboration agreements so that the entities included in the collaboration in the tax management can present by means of telematic declarations on behalf of third parties (a) persons shall be those provided for in the seventh paragraph and in the additional provision third of the Order of 21 December 2000 laying down general conditions and the procedure for the telematic presentation by the Internet of declarations for models 117, 123, 124, 126, 216, 131, 310, 311, 193, 198, 296 and 345.

Four. Certificates X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda prior to the entry into force of this Order, which would have been obtained by persons or entities authorized for the presentation telematic of declarations or any other documents required by the tax rules, shall be valid, provided that they are in force, for the purpose of the presentation of the annual declaration of operations with corresponding third persons to model 347.

Additional provision third. Presentation of the model 440 in the euro account unit.

One. On the basis of the entry into force of this Order, the number of supporting documents of the model 440 'Declaration-document for the entry of the General Tax on Trafficking in Enterprises', adopted by Order of 21 March 1985 (Official Journal of the European Communities, State " of 23), shall be a sequential number whose first three digits shall correspond to code 443.

Two. All amounts to be entered in the model 440 "Declaration-document of income of the General Tax on the Traffic of Enterprises" will be carried out in the monetary unit euro, in accordance with the provisions of article 23 of Law 461998, of 17 of December ("Official State Gazette" of 18), on Introduction of the Euro.

Three. Annex VII "Centralised presentation" is amended. Income contributing entities.

Technical specifications. Validations " of the Order of 15 June 1995, for which the General Rules of Collection are partially developed, in the wording given to it by Royal Decree 448/1995 of 24 March, in relation to the deposit entities which they provide the service of collaboration in the management of the collection, in the following sense:

In the case of record type 3 (Detail record) and within the supporting number section, the following is added:

" 440 in the case of euro models presented by means of printed paper, in which the third position of the number of supporting documents shall be 3:

No routine c/control: Mild. "

Single repeal provision.

Since the entry into force of this Order, all provisions of the same or lower rank shall be repealed as opposed to the provisions of this Order, and in particular the Order of 26 March 1999, for which the models are approved. 349, in pesetas and in euro, of recapitulative statement of intra-Community transactions.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall be used for the first time in relation to the summary statements for the first quarter of the year 2002.

What I communicate to VV. II. for their knowledge and effects.

Madrid, 19 February 2002.

MONTORO ROMERO

Ilmos. Mr Director-General of the State Tax Administration Agency and Director General of Taxation.

ANNEX I

(SEE IMAGES, PAGES 7170 TO 7181)

ANNEX II

A) Characteristics of the model 349 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:

Magnetic cartridge.

Type: IBM-3480 or compatible.

Tracks: 18 or 36.

Length: Standard or Extended (3490E).

Understanding: Optional (standard IDRC).

Code: EBCDIC, in uppercase.

Tags: No tags.

Marks: In principle and end of tape.

Records of: 250 positions.

Lock Factor: 10.

Diskette.

3 @ " double-sided. Double density (720KB). MS-DOS operating system and compatible.

3 @ " double-sided. High density (1.44MB). MS-DOS operating system and compatible.

ASCII code in uppercase without control or tab characters.

250-position records.

The 3 @ floppies must carry a single file, whose name will be CEXXXX, with XXXX being the four figures of the fiscal year to which the declaration corresponds, containing this single file the different types of records and in the order referred to in paragraph B).

If the file occupies more than one diskette, it should be partitioned into as many files as needed. Each partial file will have the name CExxxx.NNN (NNN = 001, 002,), with xxxx being the four figures of the fiscal year to which the statement corresponds and NNN the consecutive number of the file starting with 001.

Partial files will always contain complete records, that is, the file can never be partitioned leaving incomplete records in the partial files.

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 the summary declaration 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 in order to find, if any, a system compatible with the technical characteristics of the AEAT.

B) Model 349 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 the same paragraphs and annex to this Order.

Type 2: Intra-Community Operator Record and Rectifier Record. Design of record type 2 of those collected later in the same paragraphs and annex to 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 operators This is the case.

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

For language-specific characters ISO-8859-1 encoding will be used. This way the letter "N" will have an ASCII value of 209 (Hex. D1) and the ' capital) the value ASCII 199 (Hex. C7).

All numeric fields will be presented aligned to the right 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, numeric fields will be padded to zeros, and both alphanumeric and alphabetic to white.

In the collective presentation assumptions (more than one declarant in the same file) a zero record (Presenter Record) will be presented as the first record of the support, according to the zero record type design that is included below in this same paragraph B of Annex II to this Order, which shall contain the data of the person or entity responsible for the presentation and shall in any case exist, even if that person or entity is also on the support as declarant. The data in the first declarant (type 1 record), followed by its intra-Community operators and corrections (type 2 registration), shall then follow the data of the following declarant, and so on.

(SEE IMAGES, PAGE 7183 TO 7198)