Understanding the 349 Tax Declaration
Businesses in Spain that conduct business with companies that are within European Union (EU) member countries must submit the 349 tax declaration to the Spanish tax authority. The 349 tax declaration includes information about all accounts payable and accounts receivable transactions with companies that are within the EU.
If a large company is subdivided into subcompanies within the system, the parent company should report the consolidated information for all subcompanies.
The first step in processing the Model 349 declaration is to run the 349 - Generate Acquisitions (R74S200) and the 349 - Generate Sales (R74S210) programs to generate the Model 349 workfiles.
The Model 349 workfiles consist of these tables:
F74S90 - Model 349 - Record Type 0 - Spain.
F74S91 - Model 349 - Record Type 1 - Spain.
F74S92 - Model 349 - Record Type 2 - Spain.
Each table contains different information according to record type.
This table explains the record types:
Record Type |
Description |
|---|---|
Record Type 0 |
Contains information about the number of records being submitted. This record type is necessary only if you are using a single file to present tax information about two or more companies with different tax identification numbers. |
Record Type 1 |
Contains information about company addresses as well as the amount and number of records that are associated with each company. This file contains one record for each company with a different tax identification number for which the tax declaration is being made. |
Record Type 2 |
Contains a summary of the amounts of selected transactions from AR (accounts receivable) and AP (accounts payable). Records are distinguished by the tax identification number of the customer or supplier, as well as by the type of operation (acquisitions, sales, and so on). Each record contains either the regular operation amount or the previous declaration amount and the rectification amount. For a customer or supplier who has both a regular and rectification transaction for the same operation (acquisition or sales) in the same period, the table contains one record for the regular amount and one record for the rectification amount. The table also contains rectification records that are created for the purpose of correcting information already presented in a previous 349 declaration. |
The system uses the information in the Model 349 workfiles to produce the 349 - Dec. Companies Report (R74S91) and the 349 - Operations Report (R74S92). The system also uses the model 349 workfiles to generate the tape file that you submit to the Spanish tax authority.
This diagram illustrates the Model 349 process:
