Modelo 349 – What Goes into Each Box

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

The current version of Modelo 349 report provided by the Spain Localization SuiteApp contains the following sections:

Identification
Declaration Summary
List of Intracommunity Transactions

Identification

Box	Data Sourcing
Fiscal year	Refers to the year, which the period selected on the Country Tax Reports page belongs to.
Period	Refers to the quarter that you select in the required fields Start Period and End Period on the Country Tax Reports page.
NIF	Refers to the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the Subsidiary page. Refers to the latest valid value in this field for the considered period. Note: If the number includes an ES prefix that matches the Country field value associated with it, this prefix is omitted from the report.
Surnames and forenames, or trade name	Refers to your company's legal name filled out in the field Legal Name on the Subsidiary page. If this field is not filled, the information is sourced from the Name field on the same page.
Phone number	Refers to the Phone field of the Address on the Subsidiary page.
Surnames and forenames of the relevant person	Refers to the Addressee field of the Address on the Subsidiary page.
Address	Refers to the Address 1 and Address 2 fields of the Address on the Subsidiary page.
ZIP Code	Refers to the ZIP field of the Address on the Subsidiary page.
Municipality	Refers to the City field of the Address on the Subsidiary page.
Province	Refers to the State field of the Address on the Subsidiary page.

Box

Data Sourcing

Fiscal year

Refers to the year, which the period selected on the Country Tax Reports page belongs to.

Period

Refers to the quarter that you select in the required fields Start Period and End Period on the Country Tax Reports page.

NIF

Refers to the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the Subsidiary page.

Refers to the latest valid value in this field for the considered period.

Note:

If the number includes an ES prefix that matches the Country field value associated with it, this prefix is omitted from the report.

Surnames and forenames, or trade name

Refers to your company's legal name filled out in the field Legal Name on the Subsidiary page. If this field is not filled, the information is sourced from the Name field on the same page.

Phone number

Refers to the Phone field of the Address on the Subsidiary page.

Surnames and forenames of the relevant person

Refers to the Addressee field of the Address on the Subsidiary page.

Address

Refers to the Address 1 and Address 2 fields of the Address on the Subsidiary page.

ZIP Code

Refers to the ZIP field of the Address on the Subsidiary page.

Municipality

Refers to the City field of the Address on the Subsidiary page.

Province

Refers to the State field of the Address on the Subsidiary page.

Declaration Summary

Box	Data Sourcing
01	Refers to the number of intracommunity operators in the report that have at least one reverse charge transaction line in the selected period. A single operator can be counted twice, if it has both product and service transactions in the selected period.
02	Refers to the sum of all tax bases that are related to intracommunity transactions.

Box

Data Sourcing

Refers to the number of intracommunity operators in the report that have at least one reverse charge transaction line in the selected period. A single operator can be counted twice, if it has both product and service transactions in the selected period.

Refers to the sum of all tax bases that are related to intracommunity transactions.

List of Intracommunity Transactions

The information in the following boxes is related to a single operator. Therefore, if a report lists more than one operator, it includes the following boxes for each of the operators. The number of operators listed in the report is shown in box 01 of the Declaration Summary section.

Note:

The Modelo 349 report only supports B2B transactions. Therefore, it excludes all transactions where the Customer/Vendor Tax Reg. Number field on the Tax Details subtab of the transaction record is empty.

Box	Data Sourcing
Country code	Refers to the country code of the country associated with the Tax Reg. Number field on the Financial subtab on the Customer/Vendor page. Note: A single customer/vendor can have more tax registration numbers. Therefore, the report sources the country code associated with that Tax Reg. Number field that is used for the transaction included in the report.
EU NIF	Refers to the Customer/Vendor Tax Reg. Number field on the Tax Details subtab of the transaction record. Note: If the prefix of the customer/vendor tax registration number matches the country code in the field above, this prefix is omitted from the report. Otherwise, the prefix is kept as part of the number.
Surnames and forenames, or trade name	Refers to the Customer ID/Vendor ID field on the Customer/Vendor page.
Key	Shows one of the following values: S – if subsidiary sold services to operator E – if subsidiary sold products to operator I – if subsidiary purchased services from operator A – if subsidiary purchased products from operator For more information, see Assigning Tax Item Type for your Transactions with Item Records.
Tax base	Refers to the sum of tax bases from all reverse charge tax lines that are related to transactions with the corresponding operator.
Total	Refers to the sum of tax bases of all of the operators listed in the report.

Box

Data Sourcing

Country code

Refers to the country code of the country associated with the Tax Reg. Number field on the Financial subtab on the Customer/Vendor page.

Note:

A single customer/vendor can have more tax registration numbers. Therefore, the report sources the country code associated with that Tax Reg. Number field that is used for the transaction included in the report.

EU NIF

Refers to the Customer/Vendor Tax Reg. Number field on the Tax Details subtab of the transaction record.

Note:

If the prefix of the customer/vendor tax registration number matches the country code in the field above, this prefix is omitted from the report. Otherwise, the prefix is kept as part of the number.

Surnames and forenames, or trade name

Refers to the Customer ID/Vendor ID field on the Customer/Vendor page.

Key

Shows one of the following values:

S – if subsidiary sold services to operator
E – if subsidiary sold products to operator
I – if subsidiary purchased services from operator
A – if subsidiary purchased products from operator

For more information, see Assigning Tax Item Type for your Transactions with Item Records.

Tax base

Refers to the sum of tax bases from all reverse charge tax lines that are related to transactions with the corresponding operator.

Total

Refers to the sum of tax bases of all of the operators listed in the report.

Identification

Declaration Summary

List of Intracommunity Transactions

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