Doctrine by topic · DGT Observatory

Intra-Community Acquisitions of Services: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2022

Current position

Intra-Community acquisitions of services require the submission of Form 349. The amounts accrued through the reverse charge mechanism must be included in the quarterly return in the corresponding box. The taxable person has the option to deduct the amounts incurred in the quarter of accrual or in the return for the final period of the fiscal year.

The DGT's position remains constant regarding the obligation to submit Form 349 and the treatment of the reverse charge mechanism. The 2015 rulings established the management of the lack of a Tax Identification Number (NIF) through Form 347, while subsequent rulings from 2016 to 2022 have reaffirmed the settlement and deduction mechanics for these amounts.

Turning points

  1. V0188-15

    Establishes that in the absence of the provider's NIF, which prevents the use of Form 349, the information must be declared in Form 347, unless the annual limit of 3,005.06 euros is not exceeded.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1153-22 26 May 2022

Requirement to include passive shareholder shares in Form 303 and submit Form 349

SG de Impuestos sobre el Consumo
régimen especial simplificadoinversión del sujeto pasivoadquisiciones intracomunitarias de serviciosdeclaración recapitulativacuotas devengadas LIVA — Ley 37/1992 del IVA art. 123.Uno.ALIVA — Ley 37/1992 del IVA art. 123.Uno.B.2
Affects CompanyExpat · Non-residentIndividual
V0175-15 20 Jan 2015

Online sales of digital applications may be subject to VAT and require Form 349 filing

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaadquisiciones intracomunitarias de serviciossujeto pasivodeclaración recapitulativalocalización de las prestaciones LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno.a)
Affects CompanyExpat · Non-residentIndividual

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