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The consultant asks whether a recapitulative declaration of intracommunity operations (form 349) is required for purchases from the EU that are then sent to third countries. The DGT replies that, as the goods do not enter the territory subject to tax, no intracommunity acquisitions of goods take place.
Cuestión planteada 1. Obligación de presentar la declaración recapitulativa de operaciones intracomunitarias en el Impuesto sobre el Valor Añadido, modelo 349.
Según el artículo 79 del Reglamento del IVA, la obligación de presentar la declaración recapitulativa recae sobre quienes realicen adquisiciones intracomunitarias de bienes en el territorio de aplicación del impuesto. Dado que las mercancías compradas en la Unión Europea no son trasladadas al territorio de aplicación del impuesto, el sujeto pasivo no realiza adquisiciones intracomunitarias de bienes y no debe presentar el modelo 349 por dichas operaciones.
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