Doctrine by topic · DGT Observatory

Recapitulative Statement — 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

Stable position High confidence 55 rulings · 2014–2026

Current position

The obligation to file Form 349 falls on those who make intra-Community acquisitions of services. In the case of acquisitions of goods, there is no obligation to file the recapitulative statement if the goods are not moved to the territory to which the tax applies. The quotas accrued through reverse charge by the taxable person must be included in the corresponding quarterly statement.

The DGT's position remains stable regarding the nature of the obligation for Form 349. The rulings confirm that the recapitulative statement is mandatory for acquisitions of services, but not for acquisitions of goods that are not moved to the territory to which the tax applies, as established in ruling V3044-21.

Turning points

  1. V3044-21

    Clarifies that there is no obligation to file Form 349 for acquisitions of goods when the goods are not moved to the territory to which the tax applies.

Analysis based on 48 of 55 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2403-24 25 Nov 2024

SII requirement triggers submission of intracommunity operations summary

SG de Impuestos sobre el Consumo
suministro inmediato de informacióndeclaración recapitulativaoperaciones intracomunitariasentregas de bienesprestaciones de servicios RIVA — RD 1624/1992, Reglamento del IVA art. 62.1RIVA — RD 1624/1992, Reglamento del IVA art. 62.6
Affects CompanyExpat · Non-residentIndividual
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
V0031-22 5 Jan 2022

Translation services to EU customers may be VAT-exempt or exempt from VAT

SG de Impuestos sobre el Consumo
exenciónprestación de serviciosregistro de operadores intracomunitariosdeclaración recapitulativalugar de realización LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3044-21 7 Dec 2021

No need to submit form 349 if goods from EU are sent to third countries

SG de Impuestos sobre el Consumo
declaración recapitulativaadquisiciones intracomunitariasmodelo 349territorio de aplicación del impuestooperaciones intracomunitarias LIVA — Ley 37/1992 del IVA art. 164.Uno.5ºRIVA — RD 1624/1992, Reglamento del IVA art. 79.1.2º
Affects CompanyExpat · Non-residentIndividual
V2160-21 29 Jul 2021

Online teaching services to a German academy are exempt from Spanish VAT

SG de Impuestos sobre el Consumo
servicios de enseñanzaprestación de serviciosoperador intracomunitariodeclaración recapitulativalugar de realización LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1490-21 20 May 2021

Translation services location depends on recipient type and effective use

SG de Impuestos sobre el Consumo
localización de serviciosuso y explotación efectivaexención profesionalregistro de operadores intracomunitariosdeclaración recapitulativa LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0647-21 18 Mar 2021

No obligation to submit form 349 for services rendered to a body without NIF/IVA

SG de Impuestos sobre el Consumo
declaración recapitulativaprestaciones intracomunitarias de serviciossujeto pasivomodelo 349empresario o profesional LIVA — Ley 37/1992 del IVA art. 164.Uno.5ºRIVA — RD 1624/1992, Reglamento del IVA art. 79.1.3º
Affects CompanyExpat · Non-residentIndividual

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