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A company has requested guidance on how to declare exempt transactions carried out for an international organisation in France using forms 303, 390 and 349. The Directorate General for Taxes (DGT) has ruled that the authority to specify the details for fulfilling formal obligations lies with the State Tax Administration Agency.
Cuestión planteada Forma de incluir esas operaciones en los modelos 303, 390 y 349.
La DGT señala que la Agencia Estatal de Administración Tributaria es la competente para determinar la forma en que debe darse cumplimiento a las obligaciones formales del IVA. Por tanto, para conocer el detalle de cómo cumplimentar los modelos 303, 390 y 349, se debe contactar con dicha Agencia.
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