Order Hac/360/2002, 19 February, Which Approves The Model 349, Recapitulative Statement Of Intra-Community Transactions, Establish The General Conditions And The Procedure For Its Telematic Presentation And Regulates The Tail...

Original Language Title: ORDEN HAC/360/2002, de 19 de febrero, por la que se aprueba el modelo 349, de declaracion recapitulativa de operaciones intracomunitarias, se establecen las condiciones generales y el procedimiento para su presentación telemática y se regula la cola...

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The order of 26 March 1999 ("Official Gazette" of April 1) approved models 349, in pesetas and euros, recapitulative statement of intra-Community transactions, models that replaced the one approved by the order of 23 February 1996 ("Official Gazette" of the 28). The rationale for the adoption of the abovementioned order of 1999 was the need to adapt the model mentioned the adoption by Spain of the European single currency as of January 1, 1999, date the start of the transitional period in the use of the euro.


At the present time, there is the need to adapt the recapitulative statement of intra-Community transactions model to the guidelines established for computer processing of the information contained in the information statements submitted by the required tax. In addition, and in order to facilitate the fulfillment of tax obligations to taxpayers, in this order is possible to the submission of the recapitulative statement of intra-Community transactions via telematics, both via the Internet and through an electronic system for teleprocessing.


In this sense, the law 66/1997, of 30 December, measures fiscal, administrative and Social order ("Official Gazette" of the 31), in its final disposition quinta, authorizes the Minister of economy and finance so determined, by order, the assumptions and conditions in which large companies should present by telematic means his statements, settlements, self-assessments, or any other documents required by tax legislation.


The first final provision of the Law 50/1998, of December 30, measures fiscal, administrative and Social order ("Official Gazette" of the 31), authorizes the Minister of economy and finance to determine, by order, the cases and conditions in which small and medium-sized enterprises may be submitted by telematic means his statements, settlements, self-assessments, or any other documents required by tax legislation understanding by small and medium-sized enterprises the not included in the definition of large companies for the purposes of value added tax.


On the other hand, the second of the above disposal Law 50/1998, of December 30, measures fiscal, administrative and Social order, authorizes the Minister of economy and finance to determine, by order, the cases and conditions in which taxpayers and entities included in the social tax management collaboration that referred to in article 96 of the law 230/1963 , of 28 December, General tax, may be submitted by telematic means statements, communications, settlements, self-assessments or any other documents required by tax legislation.


Paragraph 8 of article 71 of the regulation of the value added tax, approved by article 1 of the Royal Decree 1624 / 1992, 29 December ("Official Gazette" of the 31), in the wording given to it in the Real Decree 3422/2000, of 15 December, amending the aforementioned Royal Decree 1624 / 1992 ("Official Gazette" of the 16) It regulates the social collaboration on this tax. Thus, in that paragraph is determined, by order of the Minister of Finance shall establish the assumptions and conditions that entities that have signed the agreements provided for in the aforementioned Regulation may be submitted by electronic means due, annual declaraciones-resumen, or any other documents required by tax legislation, on behalf of third parties.


On the other hand, the available additional second of this order sets social collaboration in the presentation of the annual statement of operations with third parties, use of the authorization provided for in paragraph 5 of article 6 of the Royal Decree 2027 / 1995 of 22 December ("Official Gazette" of the 27), which regulates the annual statement of operations with third parties , in the wording given to it in the Real Decree 1082 / 2001, of 5 October ("Official Gazette" of the 6). Thus, in that paragraph is determined, by order of the Minister of Finance shall establish the assumptions and conditions that entities that have signed the agreements provided for in the aforementioned Regulation may be submitted by electronic means the Declaration on behalf of third parties.


On the other hand, it must mean that model that is approved in this order shall be used first to make the corresponding declaration to the first quarter of 2002, after the transitional period for introduction of the euro, so in accordance with the provisions of article 23 of the law 46/1998, of December 17 , on introduction of the euro ("Official Gazette" of the 18). The provision of monetary amounts to be included in the same will be, exclusively, in the unit of account in euro.


Therefore, by making use of the authorisations which are contained in article 80, paragraph 1, first subparagraph, of the rules of the the value added tax, approved by the Royal Decree 1624 / 1992, 29 December, and the provisions of article 2 of the Royal Decree 557/2000, 27 April, restructuring of government ministries ("Official Gazette" of the 28) which corresponds to the Ministry of finance the exercise of the powers so far attributed to the Ministry of economy and finance through the organs referred to in paragraph 1 of that article, as well as the remaining I have conferred upon them have: first. Adoption of the model 349.


One. Approves the model summary 349 "Declaration of intra-Community transactions", which is contained in annex I of this order. The model consists of two copies: one for management and one for the taxpayer, and is comprised of a hoja-resumen as well as interior leaves. The number of proof that must be included in this model is a sequential number whose three first digits shall be consistent with the code 343.


Two. Shall be equally valid declarations which conform to the contents of the model approved in this order, are carried out with the print module that, in your case and for this purpose, develop the State tax administration agency.


The printed data in this statement using the print module developed by the State tax administration agency will prevail over alterations or manual corrections that may occur on them, so they will not produce effects before the tax administration.


Second. Adoption of the directly readable by computer.


One. Approve physical and logical designs contained in annex II of this order, which shall conform stands directly readable by computer that arise rather than interior model 349 leaves.


For this purpose, the information contained in the directly readable by computer should have been validated prior to your presentation. This validation will be made using the validation programme prepared by the State tax administration agency, except that, for objective technical reasons, it is not possible, in which case the validation must be carried out in any delegation of the aforementioned agency or also, in the case of floppy disks, in any of the same dependent administrations. In the event of forced tax attached to the Central management unit of large enterprises or to any of the regional management units of large companies who, also for objective technical reasons, it was not possible to use the validation program prepared by the State tax administration agency, mentioned validation may also be in the unit, Central or Regional that it corresponds.


However, when the directly readable by computer has been generated through the programme prepared by the State tax administration agency, will not be necessary to carry out the aforementioned prior validation.


Two. The presentation in directly readable by computer of those statements that contain more than 25 records of operators, as well as which should present the taxable persons affiliated to the regional management of large business units or the Central management unit of large enterprises, irrespective of the number of records included in the same operators will be mandatory.


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


3. The recapitulative statements of intra-Community transactions in directly readable by computer may be presented individually or collectively, according to which the corresponding file contains the data of a single subject passive reporting, in the first case, or more in the second.


The collective presentation can only refer to taxable persons declaring that have their fiscal domicile within the territory of a same delegation of the State Agency of tax administration. Despite the foregoing, in the event of forced tax attached to the Central management unit of major companies for the Office national inspection or to the regional management units of major companies of the delegations special for the Agency State of tax administration, collective stand may only contain respondents attached to the Central Unit or the Regional Unit.



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


Four. It is not necessary to make any request for the presentation of the statement summary of intra-Community transactions in directly readable by computer, either individually or collectively.


Third party. Taxpayers forced to submission of the recapitulative statement.-will be required to file summary of intra-Community transactions, as laid down by the present order, taxable persons of the value added tax carried out the operations provided for in article 79 of the regulation of the tax on the value added, approved by Royal Decree 1624 / 1992 , 29 December.


Room. Contents of the recapitulative statement-in the terms provided for in the articles 79 and 80 of the regulation of the value added tax, in the recapitulative statement shall be entered the following operations: 1 of goods destined for another Member State, exempt from tax by virtue of the provisions of article 25, paragraphs one, two and three, of the law 37/1992 , of 28 December, on value added tax.


Transfers of goods covered by article 9, number 3, of the law of the tax will be included among these operations.


On the contrary, the following are excluded: to) supplies of new means of transport made occasional title by persons included in paragraph one, article 5, paragraph e), of the tax law.


b) those made by taxable persons for value added tax to recipients that have attributed a number of identification for the purposes of the aforementioned tribute in any other Member State of the European Community.


2. the intra-Community acquisitions of goods subject to tax, made by individuals or entities identified for the purposes of the same on the territory of application of the tribute.


Property transfers are included among these operations from another Member State referred to in article 16, paragraph 2, of the tax law.


3rd subsequent deliveries to intra-Community acquisitions of goods carrying in other States members, under the conditions laid down in article 26, paragraph 3, of the tax law, entrepreneurs and professionals using an identification number for the purposes of the tax on the value added attributed by the Spanish administration.


4th corrections corresponding to operations mentioned in the preceding numbers that has been included in declarations relating to previous periods, in the terms provided for in article 80.2 of the tax regulation.


Fifth. Place of presentation of printed model 349-summary in printed statement must be presented in the delegation or administration of the State tax administration corresponding to the fiscal domicile of the taxpayer, taking adhered the labels supplied for this purpose by the State Tax Administration Agency Agency. If you do not have labels it must accompany the Declaration photocopy of proof of the tax identification number.


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


One. In the event of presentation of individual support, this must occur in the delegation or administration of the State tax administration corresponding to the fiscal domicile of the taxpayer, or in the Central management unit of major companies of the national Office for inspection or in Regional management unit of major companies of the delegation special for the Agency State of corresponding to their fiscal domicile tax administration agency , as appropriate according to the assignment of the taxable person to one or another unit.


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


Two. For collective stands, the presentation will take place in the delegation or administration of the State tax administration corresponding to the fiscal domicile of all taxable persons reporting included in the same agency. If taxpayers reporting through collective support had his home in different administrations within the scope of a same State Agency delegation of tax administration, collective support will be in the delegation which depend on those administrations. You will not accept the submission of collective stands that included respondents whose tax addresses correspond to different delegations of the State Agency for tax administration.


However this, collective stands for respondents attached to the Central management unit of large enterprises or regional management of large business units must submit, respectively, in inspection national Office or the Regional Unit of management of major companies of the delegation special for the Agency State of their fiscal domicile for tax administration.


In any case, collective brackets that occur will be joined the documentation referred to in the eighth paragraph of this order number two.


Seventh. Deadline for submission of the recapitulative statements.-model 349 recapitulative statement of intra-Community transactions will be presented, both if you opt for his presentation in printed as if it occurs through support directly readable by computer once validated within the first twenty natural days from the month following the relevant quarterly period, except for the last quarter of the year that must submit during the first thirty days of the month of January.


However, you can submit Declaration summary referred to the period corresponding to the calendar year during the first thirty days of next January, those subject passive where there are the two circumstances referred to in paragraph 3 of article 81 of the regulation of the value added tax.


Eighth. Form of presentation and treatment by the tax administration of brackets directly readable by computer.


One. For individual presentation in directly readable by computer, the declarant shall submit the following documents: 1. the two copies, for the Administration and for the taxable person, the sheet summary model 349, in each of which must adhere in the appropriate space the Indentifying label information provided by the State tax administration agency. In the event of not having such labels, all of the requested identification data shall be completed and photocopy of proof of the tax identification number must be accompanied.


In addition, such copies must be duly signed, indicating the identity of the taxable person signing, as well as the remaining data in the aforementioned hoja-resumen requested, except those relating to the collective presentation in spaces provided.


2 the directly readable by computer must bear a label attached abroad stating the data specified below and, necessarily, in the same order: to) delegation, administration or Central Unit or Regional big companies of the State Agency of tax administration in which it takes place the individual presentation.


(b) exercise and period.


(c) statement (349) model.


(d) number of proof of the hoja-resumen accompanied.


(e) identification number fiscal (NIF) of the declarant.


(f) surname and name, or company name of the declarant.


(g) address, municipality and postal code of the declarant.


(h) surname and first name of the person with whom to relate.


(i) phone and extension of the person.


j) total number of records.


(k) support on 3 floppies density @": 720 KB or 1.44 MB.


To document the data, simply enter each of them preceded letter that corresponds according to the previous list. In the event that the file consists of more than one directly readable by computer, everyone will be sequentially numbered label: 1/n, 2, and so on up to n/n, where "n" is the total number of stands.


On the label of the second and successive volumes will only be necessary to indicate the data referred to in to), b), c), d), e) and f) above.


Two. In the case of collective presentation in directly readable by computer, person, or entity presenter will deliver the following documents: 1. the two copies, for the Administration and for the taxable person, the hoja-resumen model 349 which have done to contain the identification data of the person or entity that acts as a host, those relating to the total number of taxable persons declaring and the total number of persons or entities such as acquirers or intra-Community suppliers in the set of statements the collective presentation object. In addition, the data concerning exercise, period and type of presentation contained in the hoja-resumen shall be completed.



Copies of the above hoja-resumen must bear attached the ID label of the person or entity host provided by the State tax administration agency. In the event of not having such labels, all of the requested identification data shall be completed and photocopy of proof of the tax identification number must be accompanied.


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


In the box provided for this purpose, will indicate the number of receipt of the copy of the hoja-resumen corresponding to the presenter.


Each of the specimens must bear attached the ID label of the person or entity provided by the State tax administration agency. In the event of not having such labels, all of the requested identification data shall be completed and photocopy of proof of the tax identification number must be accompanied.


Once sealed by the receiving office, the presenter will withdraw copies to the taxable person of the corresponding to taxable persons reporting hojas-resumen. However, if the number of hojas-resumen filed advised him and in order to expedite the collection of documents, the withdrawal by the presenter of the sealed copies may be carried out subsequent to the presentation, which will be promptly informed.


3 the directly readable by computer must bear a label attached on the outside, which shall set forth the data of the presenter which are specified below and, necessarily, in the same order: to) delegation, administration or Central Unit or Regional big companies of the State Agency of tax administration in which it takes place the collective presentation.


(b) exercise and period.


(c) statement (349) model.


(d) proof of the hoja-resumen of the host number.


(e) identification number fiscal (NIF) of the presenter.


(f) surname and name, or company name of the presenter.


(g) address, municipality and postal code of the presenter.


(h) surname and first name of the person with whom to relate.


(i) phone and extension of the person.


j) total number of records.


(k) support on 3 floppies density @": 720 KB or 1.44 MB.


(l) total number of taxable persons submitted declarants.


(m) the total number of records of people and related entities.


To register the data just entered each of them preceded the letter that corresponds according to the previous list.


Where the presentation consists of more than one directly readable by computer, everyone will be sequentially numbered label: 1/n, 2, and so on up to n/n, where "n" is the total number of stands. On the label of the second and successive volumes will only be necessary to indicate the data referred to in to), b), c), d), e) and f) above.


3. All the receipts of computer readable media will be temporary, as a result of its process and verification. When they do not conform to the design and other specifications set out in this order, or where not possible access to the information contained therein, shall be required to the declarant so that in the period of ten working days it remedy defects that finf the computer support submitted, after which and persisting abnormalities that prevent access to the required data to the tax administration , shall be deemed invalid the disclosure statement for all purposes, circumstances that will be in the knowledge of the taxpayer in a motivated way.


Ninth. Scope of the telematic presentation system over the Internet from the recapitulative statement of intra-Community transactions, model 349.


One. The telematic presentation over the Internet from the corresponding to the model 349 declaration may be carried out by the taxable persons referred to in the third paragraph of this order.


Two. Persons or entities authorized to submit via telematics statements on behalf of third parties, in accordance with provisions in the seventh section and the additional provisions second and third in the order of 21 December 2000 ("Official Gazette" of the 28), which determines the General conditions and the procedure for the telematic presentation over the Internet from the statements corresponding to the models 117 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345, may make use of the faculty with regard to the declaration provided for in the subsection above one.


Tenth. General conditions for the telematic presentation over the Internet from the recapitulative statement of intra-Community transactions, model 349.


One. Character of the presentation-the telematic presentation over the Internet from the corresponding to the model 349 Declaration will be voluntary.


For the purposes of the provisions of subsection two of the second paragraph of this order, the presentation requirement means fulfilled directly readable by computer, by means of the telematic presentation which is regulated in this order.


Two. Requirements for the telematic presentation of the statement corresponding to the model 349.-the telematic presentation of the corresponding to the model 349 declaration shall be subject to the following conditions: 1. the declarant must have tax (VAT) identification number.


2. the declarant must have a user certificate X.509.V3 issued by the Fábrica Nacional de Moneda y 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 by which establish the General conditions and the procedure for the telematic presentation of statements of the tax on the income of natural persons ("Official Gazette" of the 29) installed in the browser.


3. If the host is a person or entity authorized to file returns on behalf of third parties, you must have installed on the browser your user certificate X.509.V3 issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda.


4. to make the telematic presentation of the corresponding to the model 349 Declaration, the declarant shall previously used an aid program for the file with the statement to be transmitted.


This aid programme will be developed by the State tax administration agency for the Declaration of the 349 model or another who obtains a file with the same format.


The contents of this file will need to adjust to designs of registration type 1 and 2 set out in annex II of this order.


Also respondents who opt for this mode of presentation should take into account the technical standards that are required to perform the above presentation and which are contained in annex II of the above-mentioned order of 24 April 2000.


3. Cases of exclusion of the presentation model 349-No. telematics may be the presentation telematics of the corresponding declaration to the 349 model in the following cases: 1. when the number of operators to transmit records exceeds 1,500.


2. When is the display collective as provided in this order.


3. when more than one year has elapsed since the beginning of the deadline referred to in the seventh paragraph of this order. After that date the tax forced seeking to regularize its tax status in relation to this obligation, must be the presentation of the Declaration by the corresponding model of printed or, where appropriate, in directly readable by computer.


Four. Reporting deficiencies in formal type-in those cases that are detected anomalies of formal type in the data transmission of declarations, such circumstances will get knowledge of the deponent by the system using the corresponding error messages, so appropriate to its correction.


Eleventh. Procedure for the telematic presentation over the Internet from the Declaration to the model 349.-the procedure for the telematic presentation over the Internet from the corresponding to the model 349 declaration shall be as follows: 1 the declarant will be in communication with the State tax administration agency through the Internet or any other equivalent means which allow the connection , at the address: https://aeat.es.


Then proceed to transmit the statement with the signature digital, generated by selecting the user certificate X.509.V3 issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda and previously installed in the browser for this purpose.


If the presenter is a person or entity authorized to file returns on behalf of third parties only will require the signature of your certificate.


2nd if the Declaration is accepted, the State tax administration agency will return display registry data type 1 validated with an electronic code of 16 characters, as well as the date and time of presentation.


In the event that the submission was rejected, the register type 1 data and the description of the errors detected will be displayed on-screen.



In this case, there must be to remedy them with the aid program that the file was generated or repeating the presentation if the error was caused by another reason.


3rd presenter should print and retain the accepted Declaration, as well as the registration type 1 duly validated with the electronic code.


12th. Presentation telematics for teleprocessing of the statement corresponding to the model 349.-the telematic presentation of the corresponding to the model 349 declaration may also be effected by teleprocessing, in accordance with the procedure laid down in the order of 21 December 2000 ("Official Gazette" of the 28), which establishes the procedure for the presentation telematics for teleprocessing of the statements corresponding to the 187 models 188, 190, 193, 194, 196, 198, 296, 345 and 347.


13th. Deadline for submission of the Declaration to the model 349 via telematics-presentation telematics, via Internet or teleprocessing, corresponding to the model 349 Declaration, shall be carried out within the period provided for in the seventh paragraph of this order.


Fourteenth. Presentation of the model 349 by taxable persons registered in the register of exporters and other economic operators who present the model 330.-without prejudice to the provisions of the preceding paragraphs, the taxable persons registered in the register of exporters and other economic operators who present due with request for return in accordance with the model 330, corresponding to the months of March June, September and December, and which are obliged to submit the Declaration regulated in the present order, be displayed along with these settlements the summary declaration (model 349) which correspond, with the exception of the taxable persons who carry out the presentation of the 349 model or model 330 via telematics.


Fifteenth. Agreements or agreements of collaboration-the procedure and conditions for the subscription of agreements or partnerships so that the entities included in the cooperation in the tax administration can present via telematics statements on behalf of third parties, shall be provided for in the seventh paragraph and the third additional provision of the order of 21 December 2000 by which establish the General conditions and the procedure for the telematic presentation by Internet statements corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345.


First additional provision. Validity of X.509.V3 certificates issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda.


The X.509.V3 certificates issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda prior to the entry into force of this order, that would have been obtained by the declarant or, where appropriate, by the presenter for the telematic presentation of statements or any other documents required by the tax legislation, shall be valid for the purpose of the submission of the recapitulative statement of intra-Community transactions corresponding to the model 349, as provided in this order.


Second additional provision. External collaboration in the presentation of the annual statement of operations with third parties, model 347.


One. Persons or entities authorized to submit via telematics statements on behalf of third parties, in accordance with provisions in the seventh paragraph and the additional provisions for second and third in the order of 21 December 2000, by which establish the General conditions and the procedure for the presentation telematics statements corresponding to the models 117 online 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345, may make use of that power with respect to the annual statement of operations with third parties, model 347.


Two. The General conditions and the procedure for the telematic presentation of the corresponding declaration to the model 347 on behalf of third parties, will be, in General, those included in paragraphs sixth and seventh order of 24 November 2000 ("Official Gazette" of the 29), by which the models are approved 347, in pesetas and euros annual statement of operations with third parties, as well as the physical and logical designs for the replacement of the Interior leaves supports directly readable by computer and establish the conditions and the procedure for its telematic presentation as well as in the third additional provision of the order of 19 November 2001 ("Official Gazette" of the 24) by which the model was approved 390 of annual declaracion-resumen of the value added tax in euros.


However, the following characteristics should be taken into account: 1st person or entity authorized to file returns on behalf of third parties must be installed on the browser your user certificate X.509.V3 issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda.


2nd transmit the Declaration to the State tax administration agency will require only the digital signature generated by selecting the corresponding to the person or entity authorized user certificate for filing on behalf of third parties.


3. The procedure and conditions for the subscription of agreements or partnerships so that the entities included in the cooperation in the tax administration can present via telematics statements on behalf of third parties will be provided in the seventh paragraph and in the third additional provision of the order of 21 December 2000, by which establish the General conditions and the procedure for the presentation telematics statements corresponding Internet to models 117, 123, 124, 126, 216, 131, 310, 311, 193, 198, 296 and 345.


Four. The X.509.V3 certificates issued by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda prior to the entry into force of this order, that would have been obtained by persons or entities authorized for the telematic presentation of statements or any other documents required by the tax legislation, shall be valid, provided that they are in force, for the purposes of the presentation of the annual statement of operations with third parties for the model 347.


Third additional provision. Presentation of the model 440 in the unit of account in euro.


One. From the entry into force of this order, the number of proof of the model 440 "Declaracion-documento of income from General taxation on business traffic", approved by order of 21 March 1985 ("Official Gazette" of the 23), will be a sequential number whose three first digits correspond with the 443 code.


Two. All the amounts to be entered in the model 440 'Declaracion-documento income of General business traffic tax"will be carried out in the currency unit euro, in accordance with the provisions of article 23 of the law 46/1998, of December 17 ("Official Gazette"of the 18), on introduction of the Euro.


3. Modifies the annex VII "centralized presentation. Income partners.


Technical specifications. Validation"of the order of 15 June 1995, by which it develops, partially, the General Regulation of fundraising in the wording given to him by Royal Decree 448/1995, of 24 March, in relation to entities of deposit that provide the service of collaborative management revenue, in the following sense: is added, in relation to record 3 (detail record) type and within the paragraph number of proof , the following: "always try 440 models euro presented by means of printed paper, in which the third position of the receipt number will be 3: minor."


"Being ignored routine c/control: light."


Sole repeal provision.


Since the entry into force of this order, they shall be repealed many provisions of equal or lower rank to oppose provisions of the same and, in particular, the order of 26 March 1999, why the models are approved 349, in pesetas and euros, recapitulative statement of intra-Community transactions.


Sole final provision.


This order shall enter into force the day after its publication in the "official bulletin of the State" and should be used for the first time regarding recapitulative statements for the first quarter of 2002.


What inform VV. II. for their knowledge and effects.


Madrid, February 19, 2002.


MONTORO ROMERO Ilmos. Mr Director-general of the State Agency of tax administration and Director-general of taxes.


Annex I (see images, pages 7170 to 7181) annex II A) characteristics of the magnetic media model 349 brackets directly readable by computer for submission of the recapitulative statement of intra-Community transactions (model 349) shall comply with the following characteristics: magnetic cartridge.


Type: IBM 3480-compatible.


Tracks: 18 or 36.


Length: Standard or extended (3490E).


Understanding: Optional (standard IDRC).


Code: EBCDIC, in capital letters.


Tags: No tags.


Brands and labels: At beginning and end of tape.


Records: 250 positions.


Blocking factor: 10.


Floppy disks.


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



3 @"double-faced." High density (1. 44 MB). Operating system MS-DOS and compatible.


ASCII code in uppercase without control or tab characters.


Records of 250 positions.


3 floppy disks @"must be a single file, whose name will be CEXXXX, XXXX the four figures of the fiscal year corresponding to the statement, this single file containing different types of records and in the order mentioned in paragraph B)."


If the file is more than one floppy disk, you must partitioned in as many files as necessary. Each of the partial files have the name CExxxx.NNN (NNN = 001, 002,), being xxxx the four figures of the fiscal year corresponding to the statement and NNN the consecutive number of the file starting with the 001.


The partial files will always contain complete records, i.e., never be partitioned file leaving incomplete records in the partial files.


If the characteristics of the equipment available to the declarant does not allow you to conform to the technical specifications required, and is obliged to submit the recapitulative statement of intra-Community transactions, in directly readable by computer, it should submit in writing to the General Sub-Directorate of applications of the Department of computing tax of the State Agency of tax administration (AEAT), calle Santa María Magdalena , 16, 28016 Madrid, exposing their own technical specifications and the number of records that would be presented, in order to find, if any, a system compatible with the technical characteristics of the AEAT.


(B) logical designs model 349 records for each deponent description will include two different types of registration, which are distinguished by the first position, in accordance with the following criteria: type 1: registration of the declarant: identification data and sheet summary of the Declaration. Design of type of record the collected later in the same paragraphs 1 and annex to this order.


Type 2: register of intra-Community operator and log of corrections. Design of type of record the collected later in the same paragraphs 2 and annex to this order.


The order of presentation shall be the record type, there is a single record type 1 and so many records of the type 2 as intra-Community operators and corrections have the Declaration, being different the intra-Community operators and the rectifications.


All alphanumeric and alphabetic fields will be aligned left and stuffed with white on the right, in capital letters without special characters, and accented vowels.


ISO-8859-1 encoding will be used for language specific characters. In this way the letter "Ñ" has the value ASCII 209 (Hex. D1) and the "upper case) the value ASCII 199 (Hex." C7).


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


All fields will be content, unless otherwise stated in the description of the field.


If they did not have it, the numeric fields will be filled to zeros and both alphanumeric and the alphabetical targets.


In cases of collective presentation (more than one deponent in the same file) will be presented as first record of support a record type register zero (presenter), according to the design of the record type zero which is included below in this same section B of annex II of this order, which shall contain the data of the person or entity responsible for the presentation, and will in any case Although such person or entity listed also in the bracket as declarant. Then continue to the first declarant (1 record) data, followed by its intra-Community operators and rectifications (record 2), then the following reporting data, and so on.





(SEE IMAGES, PAGES 7183-7198)

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