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V1529-22 27 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · operaciones exentas

Procedures for completing forms 303, 390 and 349 must be consulted with the Tax Agency

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.

The question raised

Manner of including these operations in forms 303, 390, and 349.

The DGT's ruling

The DGT indicates that the State Tax Administration Agency is competent to determine the manner in which formal VAT obligations must be fulfilled. Therefore, to obtain details on how to complete forms 303, 390, and 349, one must contact said Agency.

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