The Order of 23 February 1996 approved the model for the recapitulative declaration of intra-Community transactions, a model which replaced the one approved by the Order of 17 June 1993.

The most significant novelty and the one that has motivated the approval of this Order is the necessary adaptation of the expressed model of declaration to the adoption by Spain of the single European currency from 1 January 1999, the beginning of the transitional period for the use of the euro, which will culminate on 1 January 2002 with the completion of the co-existence of the euro and the peseta as units of account and means of payment. Thus, through this Order, the Minister of Economy and Finance approves the model 349 that can be presented in euros, as well as the deadlines, procedures and conditions for its presentation, in accordance with the legally granted authorization in the Article 33 of Law 46/1998 of 17 December on the introduction of the euro.

In addition, and with the aim of making certain technical improvements, a new model 349 in pesetas, replacing the model approved by Order of 23 February 1996, is approved, while the support for the support of the support directly readable by computer, both for presentation in pesetas and for presentation in euros.

According to Law 46/1998 cited above, the use by the taxable persons of the models in euros, voluntary option during the transitional period, requires as an unavoidable requirement the keeping of accounting and records required by the tax rules in euro on the first day of the financial year. Furthermore, those wishing to use the euro in their declarations do not need to express their intention in the census or otherwise, but it is sufficient simply to present the first declaration or self-settlement of the tax in question. euro.

According to the National Plan for the Transition to the Euro, approved by the Government on 18 December 1997 and the Plan for the Transition to the Euro, of 27 July 1998, adopted by the State Tax Administration Agency, the the principle of non-discrimination requires that, where models are adopted which can be used interchangeably by natural persons, legal persons or entities without legal personality, this is taken into account in the preparation of the models which, where appropriate, are approved for the purpose of making declarations and self-approval in euro. For this reason, and although in principle the declarations of taxpayers who carry their accounts in accordance with the provisions of the Code of Commerce are to be adapted to the euro, it is possible that these models can also be used by others. taxable persons of the Value Added Tax, provided that they bear their accounts and tax records in euro.

With regard to the format and identification of the models in euro, it has been intended to avoid errors on the unit of account in which the declaration is to be expressed, ensuring that all the subjects involved in the Tax ratio is absolutely certain that they are in front of a model in euros or in pesetas. This is why the euro model is physically distinguished from its counterpart in pesetas, both because of the difference between spaces and the existence of decimals. In addition, the design of the new euro model bears the representative graph of the euro.

However, the numerical code that identifies each declaration model will be the same in pesetas or in euros, to maintain the current code table and continue to ensure its general knowledge. However, in order to avoid errors in the data-taking process, the number of supporting documents recorded in each declaration model will be different depending on whether the model is in pesetas or euros.

For all of this, and making use of the authorisations contained in Article 80 (1), first paragraph of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992 and in the Article 33 of Law 46/1998 of 17 December on the Introduction of the Euro,

This Ministry has had the following good to do:

First. Approval of the model 349 in pesetas.-The model 349 "Recap statement of intra-Community operations in pesetas" is approved, as set out in Annex I to this Order. The model consists of two copies: One for the Administration and one for the taxable person, and consists of a summary sheet, as well as inner sheets. The number of supporting documents to be included in this model in pesetas shall be a sequential number, the first three digits of which shall correspond to code 349.

Second.-Approval of model 349 in euros.

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

Two. The EUR 349 model may be presented by those taxable persons of the Value Added Tax who have made intra-Community deliveries or acquisitions of goods and supplies in other Member States following acquisitions Exempt intra-Community transactions within the framework of triangular operations, in accordance with Article 79 of the Value Added Tax Regulation, provided that the following circumstances are met:

(a) In the case of declarations corresponding to tax periods starting from 1 January 1999.

(b) the option of carrying the accounting in euro or the use of the euro in the books and tax records for those who are not required to keep accounts in accordance with the Trade Code has been exercised; from the first day of the financial year.

(c) The statement-settlement of the Value Added Tax corresponding to the first of the tax periods of the financial year in euro has been filed or is filed.

The exercise of the euro declaration option, in the case of model 349, shall be carried out by means of the mere presentation of the model approved by this Order corresponding to the first of the quarters of the year in question. euro, without the need for an additional express expression in this regard.

The option for the use of model 349 of the recapitulative statement of intra-Community transactions in euro has an irrevocable character, without the use of the model of declaration in pesetas. duly approved or approved. The only exception will be the concurrency of the exceptional cases of use of the unit of account pesetas, referred to in Article 27 (3) of Law 46/1998, of December 17, on the introduction of the Euro. In this case, such a situation must be communicated to the Delegation of the State Administration of Tax Administration or dependent administration of the Agency, in whose territorial demarcation the taxable person has his tax domicile, or the This is the case with the corresponding Regional Unit for the Management of Large Enterprises or the Central Unit for the Management of Large Enterprises, in the case of taxable persons assigned to these Units.

All amounts must be expressed in euro, with the entire part and the right, the decimal part, being shown on the left side, rounded up by excess or default to the nearest cent.

For the conversion of pesetas to euros the monetary amount will be taken into pesetas and the conversion rate will be applied to it. The resulting amount shall be rounded up or down to the nearest cent. In the case where the conversion rate is applied for a quantity whose last figure is exactly half of a cent, the rounding shall be made at the higher figure.

Third.-Approval of the new support directly readable by computer.

One. The physical and logical designs set out in Annex III 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. These designs are the same for the presentation in pesetas and for the presentation in euros.

Two. The presentation of statements containing more than 100 operators, as well as those to be submitted by the tax authorities attached to the Regional Management Units, shall be made compulsory for the purposes of directly readable by computer. Large Enterprises or the Central Unit for the Management of Large Enterprises, regardless of the number of operators included in the company.

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.

All statements contained in the same collective support must be expressed in the same monetary unit.

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.

Fourth. Taxable persons obliged to submit the summary declaration.-They shall be required to submit the summary declaration of intra-Community transactions, in the form of paper or directly readable form of support, by computer, the Value added tax liabilities which have been carried out by the transactions provided for in Article 79 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

Fifth. Content of the summary statement.-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 the 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 (3) or 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) shall be included among these transactions. or, of the Tax Law.

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.

Sixth. Place of presentation of the models 349 in print.-The summary statement in print, both in pesetas and in euro, must be presented in 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 Tax Administration Agency itself.

Seventh.-Place of presentation of model 349 in directly readable support by computer.

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 obligation of the tax to one or another Unit.

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

Eighth.-Deadline for submission of summary statements.

One. Model 349 of the recapitulative statement of intra-Community transactions, in pesetas or in euro, shall be submitted, whether or not it is made on the basis of a directly readable form of support by computer, within the time limit of the the first calendar days of the month following the corresponding quarterly period, except for the last quarter of the year, which shall be submitted during the first 30 calendar days of January.

However, they may submit a summary declaration covering the period corresponding to the calendar year during the first 30 calendar days of the following January, those taxable persons in which the two following circumstances:

1. The total amount of its supplies of goods and services, excluding Value Added Tax, carried out during the previous calendar year, has not exceeded the figure of 4,550,000 pesetas (27,346.05 euro).

2. º that the total amount of their intra-Community deliveries of exempt goods, excluding those relating to new means of transport, in accordance with the provisions of Article 25, paragraphs one and three of the Law of the Tax, carried out during the previous calendar year, do not exceed 1,300,000 pesetas (7,813,16 euros).

Two. The calculation of the amounts referred to in the preceding number one, in the commencement of the activity, shall be carried out by lifting the operations carried out in the first calendar quarter of the year of the activity.

Ninth.-Treatment by the Tax Administration of the media directly readable by computer.

One. Once the media directly readable by computer is received, in those cases where it does not conform to the design and other specifications set out in this Order, the declarant shall be required to do so within 10 working days. (a) to remedy the defects in which the directly readable form of support is submitted by computer submitted, after which, and if any failure to prevent the tax authorities from accessing the data required is to be persisted, the Summary statement to all intents and purposes, circumstance which will be brought to the attention of the tax obligation in a reasoned manner.

Two. 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 data subject, of the summary of the model 349, in each of which the identification label provided by the State Administration Agency shall be attached in 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 credit card of 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. For these purposes, the summary-reports generated by the Aid Program, which, if any, are provided by the State Tax Administration Agency, will also be valid.

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 summary sheet.

e) The tax identification number (NIF) 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) Support density: 1,600 or 6,250 BPI, only tapes and 360 KB, 1.2 MB, 720 KB, or 1.44 MB on 5 1/4 "or 3 1/2" floppies.

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

Three. 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 data subject, of the summary of the model 349 in which the data for the identification of the person or entity acting as an anchor, relating to the total number of subjects, 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. For these purposes, the summary-reports generated by the Aid Program, which, if any, are provided by the State Tax Administration Agency, will also be valid.

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 credit card of the tax identification number will be accompanied.

2. The two copies, for the Administration and for the data subject, 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 credit card of the tax identification number will be accompanied.

Once sealed by the receiving office, the presenter shall withdraw the copies for the interested party from the summary sheets for 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 presenter's tax identification number (NIF).

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) Support density: 1,600 or 6,250 BPI, only tapes and 360 KB, 1.2 MB, 720 KB, or 1.44 MB on 5 1/4 "or 3 1/2" floppies.

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.

10th. Presentation of the model 349, in pesetas or in euro, 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 entered in the Register of Exporters and other Economic Operators submitting statements-settlements with a return application under the models 330, in pesetas or in euros, approved by the Orders of 27 September 1994 and 20 January 1999 respectively, corresponding to the months of March, June, September and December, and which are obliged to present the regulated declaration in the This Order shall jointly submit the statement to the statement-liquidations recapitulative (model 349) corresponding.

Single transient arrangement.

During the first half of 1999, the model in the form of a summary declaration of intra-Community transactions approved by the Order of 23 February 1996 may continue to be used.

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 23 February 1996 for which the model was amended. (i) a summary declaration of intra-Community transactions, adapting it to the provisions of Community harmonisation contained in Royal Decree-Law 12/1995 of 28 December 1995 on urgent measures in the budgetary, taxation and financial.

Single end disposition.

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

Madrid, 26 March 1999.

HANGING OUT AND FIGAREDO

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

ANNEXES I and II

(VIEW IMAGES PAGES 12638 TO 12665)

ANNEX III

A) Characteristics of the model 349 magnetic media

The media directly readable by computer for the presentation of the recapitulative statement of intra-Community transactions (model 349), both in the unit of account and in euro, will have to comply with the following features:

Magnetic tape:

Tracks: 9.

Density: 1,600 or 6,250 BPI.

Code: EBCDIC, in uppercase.

Tags: No tags.

Marks: In principle and end of tape.

Records of: 190 positions.

Lock Factor: 10.

Diskette:

5 1/4 " double-sided. Double density (360 KB), MS-DOS operating system.

5 1/4 " double-sided. High density (1.2 MB), MS-DOS operating system.

3 1/2 " double-sided. Double density (720 KB), MS-DOS operating system.

3 1/2 " double-sided. High density (1.44 MB), MS-DOS operating system.

ASCII code in uppercase without control or tab characters.

Records of 190 positions.

The 5 1/4 "and 3 1/4" 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 floppy disk, it should be presented in a "back-up" format, which will be done using the MS-DOS Operating System commands, specifying the name of the command used to obtain the "back-up" and the version of the operating system used.

Also, the "back-up" floppies obtained through the Help Program provided by the AEAT will be valid and the word PAD349 must be indicated on the label.

If the characteristics of the equipment available to the declarant do not allow it to conform to the required technical specifications, and it is obliged to present the recapitulative statement of intra-Community transactions in support 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 or taxable person, the obligation to submit a summary statement of intra-Community transactions shall include two different types of records, which are distinguished by the first position, in accordance with the following criteria:

Type 1: Record of the declarant: Identification and leaf-summary data of the declaration. Design of record type 1 of those collected later in the same paragraphs and annex to this Order.

Type 2: Register of intra-Community operators with which operations have been performed. Design of record type 2 of those collected later in the same paragraphs and annex to this Order.

The order of filing 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 types of transactions (deliveries, acquisitions, corrections of deliveries of prior periods and acquisitions of prior periods) has the statement.

All alphanumeric and alphabetic fields will be displayed left-aligned and white-filled on the right, in uppercase and without special characters. In addition, in the case of alphabetic fields, they will be presented without numerical characters.

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 filled 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 (type 2 registration), then follow the data of the following declarant and so on.

Type 0 record

Host Record

(VIEW PAGE 12667 IMAGE)

Model 349

A) Record type 0: Presenter record.

For collective presentation only (positions, nature and description of fields).

(VIEW PAGE 12668 IMAGE)

Positions nature Description of fields 1 Numeric ..... Type of record. Constant "0" (zero).

2-4 Numeric ..... Presentation model.

constant "349".

5-8 Numeric ..... Exercise. The four figures for the fiscal year to which the statements included in the support correspond.

9-10 Alfico. White.

11-12 Numeric ..... Delegation AEAT for presentation.

For this data the corresponding key will be taken from those listed in the Type 1 record in these same positions.

13-21 Alfico. Presenter's NIF. The one on the presenter's identifying label. This field must be adjusted to the right, the last position being the control character and filling with zeros the positions of the left.

22-61 Alfico. Last name and name (in this order) or social reason of the presenter.

It will be populated with the same criteria as the one specified for the declarant in type 1 record.

62-94 Alfico. Address of the presenter. This field is subdivided into five:

62-63 Signs of the public road.

64-83 Public path name.

It has to be alphabetic and, consequently, the one that has numbers in its name will be entered with letters (example: May 2, it will be Dos de Mayo). If it is a road, it shall end with the abbreviation km.

84-88 Number of house or point (non-decimal).

You must be a five-position numeric.

89-90 Escalera.

91-92 Floor.

93-94 Gate.

95-99 Numeric ..... Postal code. The one corresponding to the address of the presenter.

100-111 Alphabetical ... Municipality of presenter. It occupies twelve positions. If the name exceeds twelve characters, the first twelve characters shall be entered without articles or prepositions.

112-116 Numeric ..... Total of declarants. The total number of declarants included in the collective support (number of records of type 1 recorded).

Positions Nature Description of fields 117-125 Numeric ..... Total number of persons or related entities. The total number of related operators in the collective support (number of records of type 2 recorded) will be indicated.

This number must match the sum of the amounts reflected in positions 62-70, 71-83, and 84-92 of the type 1 records included in the support.

126 Alphabetical ... Type of support. One of the following keys will be completed:

"C": If the information is presented on magnetic tape.

"D": If the information is presented on diskette.

127-175 Alfico. Person to relate to.

Data for the person to relate to, this field is subdivided into two:

127-135 Phone: The prefix will be entered in the left positions.

136-175 Last name and name: It will be filled with the same criteria as the one specified for the declarant (physical person) in the type 1 record.

176-188 Numeric ..... Number of supporting documents. The number of supporting documents recorded in the presenter's summary shall be entered. Numeric content field of 13 positions. If this field starts with the 349NNNNNNNNNN digits, the declaration will be in the currency: Pesetas.

343NNNNNNNNNNNNNN, the statement will be in the currency: Euros.

Statements included in the same collective support must be expressed in the same monetary unit.

189-190 Whites.

Numeric fields that do not have content will be padded to zeros.

Alphanumerical/alphabetic fields that do not have content will be padded to blanks.

All right-adjusted numeric fields and zeros-filled fields on the left.

All left-adjusted alphanumeric/alphabetic fields and blanks on the right, except that the opposite is specified in the field description.

Type 1 record

Record of the declarant

(VIEW PAGE 12669)

Model 349

B) Record Type 1: Record of the declarant.

(Positions, nature, and description of the fields).

(VIEW IMAGES PAGES 12670 A12671)

Positions nature Description of fields 1 Numeric ..... Type of record. Constant "1" (one).

2-4 Numeric ..... Model of declaration.

constant "349".

5-8 Numeric ..... Exercise. The four figures for the tax year to which the declaration corresponds.

9-10 Alfico. Period. Key for the quarterly period to which the declaration corresponds according to the following table:

"1T": First Quarter.

"2T": Second Quarter.

"3T": Third Quarter.

"4T": Fourth quarter.

If the declaration is annual, the key "0A" (zero A) shall be entered.

11-12 Numeric ..... Delegation AEAT of the declarant.

Numeric key of the AETs Delegation of the declarant's tax domicile corresponding to the following relationship:

01. Álava. 02. Albacete.

03. Alicante. 04. Almería.

05. Avila. 06. Badajoz.

07. Illes Balears. 08.Barcelona.

09. Burgos. 10. Caceres.

11. Cadiz. 12. Castellón.

13. C. Real. 14. Cordoba.

15. Coruña, A. 16. Basin.

17. Girona. 18. Granada.

19.

Guadalajara. 20. Guipuzcoa.

21. Huelva. 22. Huesca.

23. Jaen. 24. Leon.

25. Lleida. 26. La Rioja.

27. Lugo. 28. Madrid.

29. Malaga. 30. Murcia.

31. Navarra. 32. Ourense.

33. Oviedo. 34. Palencia.

35. Palms, Las. 36.Pontevedra.

37. Salamanca. 38. S. C.

Tenerife.

39. Cantabria. 40. Segovia.

41. Sevilla. 42. Soria.

43. Tarragona. 44. Teruel.

45. Toledo. 46. Valencia.

47. Valladolid. 48. Vizcaya.

49. Zamora. 50. Zaragoza.

Positions Nature Description of fields 51. Cartagena. 52. Gijon.

53. Jerez F. 54. Vigo.

55. Ceuta. 56. Melilla.

Dealing with collective supports, in general, all support states must belong to the same Delegation; but if the declarant is attached to the Central Unit of Management of Large Companies of the Office National of Inspection or Regional Large Enterprise Management Units of the Special Delegations of the AEAT, only declarations corresponding to persons or entities attached to the same collective support may be included in the same collective support Central Unit or the same Regional Unit for the Management of Large Enterprises.

13-21 Alfico. NIF of the declarant. The declarant's NIF shall be entered.

This field must be right-adjusted, the last position being the control character and zeroing the left positions.

22-61 Alfico. Name and name (in this order) or name or social reason of the declarant. If this is a physical person, the first last name, a space, the second last name, a space, and the full name will necessarily be entered in this order.

For legal persons and entities under the allocation of Rentas, the full social reason, without anagram, shall be entered.

In no case can a trade name appear in this field.

62-70 Numeric ..... Total number of intra-Community operators with deliveries.

The total number of taxable persons to whom exempt intra-Community supplies have been made or deliveries in other Member States following intra-Community acquisitions exempted in the framework of transactions should be entered triangular. (Number of type 2 records with operation key 1).

Positions Nature Description of fields 71-83 Numeric ..... Amount of the deliveries. The total sum of the taxable bases corresponding to the deliveries made to all the taxable persons referred to in the preceding paragraph shall be entered. (Sum of taxable bases of type 2 and operation key 1 records).

If the model corresponds to a presentation in the unit of account peseta (the field "Number of justifications" starts with 349), the amounts will be entered in pesetas. If it corresponds to a presentation in the unit of account euro (the field "Number of supporting documents" begins with 343), the amounts must be set in euro cents. Therefore the amounts never carry decimals.

Statements included in the same collective support must be expressed in the same monetary unit.

84-92 Numeric ..... Total number of intra-Community operators with acquisitions.

The total number of taxable persons to whom the intra-Community acquisitions subject have been made shall be entered.

(Type 2 record number with operation key 2).

93-105 Numeric ..... Amount of the acquisitions.

The total sum of the taxable bases corresponding to the intra-Community acquisitions subject to the total of the taxable persons referred to in the previous paragraph shall be entered. (Sum of taxable bases of type 2 and operation key 2 records).

If the model corresponds to a presentation in the unit of account peseta (the field "Number of justifications" starts with 349), the amounts will be entered in pesetas. If it corresponds to a presentation in the unit of account euro (the field "Number of supporting documents" begins with 343), the amounts must be set in euro cents. Therefore the amounts never carry decimals.

Statements included in the same collective support must be expressed in the same monetary unit.

Positions Nature Description of fields 106-114 Numeric ..... Total number of intra-Community operators with corrections. The total number of taxable persons in respect of both deliveries and acquisitions shall be reported. (Number of records of type 2 and operation key 3 or 4).

115 Alphabetical ... Type of support.

"C": If the declaration is presented on tape.

"D": If the declaration is presented on diskette.

116-164 Alfico. Person to relate to.

Data of the person to relate to. In case of collective supports this field will be filled to spaces because this data must be entered in the record of type 0.

This field is subdivided into two:

116-124 Phone: The prefix will be entered in the left positions.

125-164 Last name and name: It will be filled with the same criteria as the one specified for the declarant (physical person) in the record type 1.

165-177 Numeric ..... Number of supporting documents. The number of supporting documents in the declarant's summary shall be entered.

13-position numeric content field:

If this field starts with the 349NNNNNNNNNN digits, the declaration will be in the currency: Pesetas.

343NNNNNNNNNNNNNN, the statement will be in the currency: Euros.

178-190 Whites.

All amounts will be positive.

Numeric fields that do not have content will be padded to zeros.

Alphanumerical/alphabetic fields that do not have content will be padded to blanks.

All right-adjusted numeric fields and zeros-filled fields on the left.

All left-adjusted alphanumeric/alphabetic fields and blanks on the right, except that the opposite is specified in the field description.

Type 2 record

Intra-Community Operator Log

(SEE PAGE 12672 IMAGE)

Model 349

C) Record type 2: Register of the intra-Community operator.

(Positions, nature, and description of the fields).

(VIEW IMAGES PAGES 12673 TO 12674)

Positions nature Description of fields 1 Numeric ..... Type of record. Constant "2" (two).

2-4 Numeric ..... Model of declaration. Constant "349".

5-8 Numeric ..... Exercise. Record the contents of these same positions in the Type 1 record.

9-10 Alfico. Period. Record the contents of these same positions in the Type 1 record.

11-12 Numeric ..... Delegation AEAT of the declarant.

Record the contents of these same positions in the type 1 record.

13-21 NIF Alfico of the declarant. Record the contents of these same positions in the Type 1 record.

22 Alphabetical ... Operation key. The corresponding key relationship shall be entered according to the following key relationship:

1. Intra-Community deliveries.

2. Intra-Community acquisitions.

3. Corrections to intra-Community deliveries.

4. Corrections to intra-Community acquisitions.

23-36 Alfico. NIF Community operator. It consists of the subfields:

23-24Country code: It consists of the first two letters identifying the Member State of the EEC.

25-36 Number: Alphanumerical field, which will be adjusted to the left and padded with blanks to the right in cases where the number is less than 12 positions.

Membership of the Community NIF of the different Member States:

Country Cod Country Number Spain ...... IT IS NIFcurrent.

Germany .... 9 numeric characters.

Austria ....... AT 9 alphanumeric characters.

Belgium ...... BE 9 numeric characters.

Denmark.. DK 8 numeric characters.

Finland ..... FI 8 numeric characters.

France ...... FR 11 alphanumeric characters.

Greece ....... THE 9 numeric characters.

Positions Nature Description of the fields Great Britain. GB 5, 9, or 12 alphanumeric characters.

Netherlands ..... NL 12 alphanumeric characters.

Italy ......... IT 11 numeric characters.

Ireland ....... IE 8 alphanumeric characters.

Luxembourg. LU 8 numeric characters.

Portugal ..... PT 9 numeric characters.

Sweden ....... SE 12 numeric characters.

37-76 Alfico. Name and name or social name of the intra-Community operator.

It will be completed with the same criteria as the one specified for the declarant in the type 1 record.

77-89 Numeric ..... Tax base. The total amount of the taxable amount of the deliveries shall be recorded if transaction key 1 and acquisitions have been entered if operation key 2 has been entered.

The transactions referred to in Articles 79 and 80 of the VAT Regulation shall be entered, in particular the exempt intra-Community supplies from which transfers of goods to other States must be included, as well as Intra-Community acquisitions of goods, including transfers of goods from another Member State.

When transaction key 3 has been entered, the amount of the corrections to the deliveries shall be entered and the amount of the corrections to the acquisitions shall be entered in the case of transaction key 4.

If the model corresponds to a presentation in the unit of account peseta (the field "Number of justifications" starts with 349), the amounts will be entered in pesetas. If it corresponds to a presentation in the unit of account euro (the field "Number of supporting documents" begins with 343), the amounts must be set in euro cents. Therefore the amounts never carry decimals.

For rectifications, the subfields "Sign", "Exercise", and "Period", corresponding to the "Rectifications" field, as follows in the "Rectifications" field, will be completed.

Positions Nature Description of fields 90 Alphabetical ... Triangular operation. "X": When a supply of goods is carried out in accordance with Article 79 (2) of the VAT Regulation.

When the above circumstances are not present, this field will be left blank.

These transactions, where they are carried out for a consignee for which intra-Community supplies have been made, shall be entered in an independent register of the person in which the latter transactions have been entered.

91-97 Alfico. Corrections. It consists of the following subfields:

9991 Sign:

(+) Signo more, to indicate an increase in the statement being corrected.

(±) Signo less, to indicate a decrease in the statement being corrected.

92-95 Exercise: The four figures for the fiscal year to which the statement is corrected.

96-97 Period: Period to which the statement is corrected, coded with the following keys:

1T = First quarter.

2T = Second Quarter.

3T = Third Quarter.

4T = Fourth quarter.

If the statement to be corrected is annual, key 0A (zero A) shall be entered.

These fields will be filled in when circumstances have occurred that involve errors or corrections of the taxable bases entered in previous statements.

When it is not a question of rectifications, that is, that the record of type 2 corresponds to normal operations of deliveries or acquisitions, the subfields "Signo", "Exercise" and "Period" corresponding to the field "Rectifications" fill in with blanks.

98-190 Whites.

All amounts will be positive.

Numeric fields that do not have content will be padded to zeros.

Alphanumerical/alphabetic fields that do not have content will be padded to blanks.

All right-adjusted numeric fields and zeros-filled fields on the left.

All left-adjusted alphanumeric/alphabetic fields and blanks on the right, except that the opposite is specified in the field description.