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Form 349: 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 Medium confidence 40 rulings · 2014–2024

Current position

The obligation to file Form 349 falls on those who make intra-Community acquisitions of goods. If the goods are located in a warehouse within the territory of application and the dispatch begins there, the delivery is a domestic operation. However, under a consignment sales agreement pursuant to Article 9 bis, the acquisition is considered intra-Community and must be included in Form 349.

The DGT's position remains stable regarding the definition of the obligation to file Form 349 for intra-Community acquisitions. No doctrinal change is observed, but rather a clarification on the nature of the operation in consignment sales scenarios under Article 9 bis. Previous rulings focused on the classification of the delivery or the competence of the AEAT regarding formal details.

Turning points

  1. V1574-24

    Clarifies that, in consignment sales agreements under Article 9 bis, the acquisition is considered intra-Community and must be declared in Form 349.

Analysis based on 38 of 40 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1535-22 27 Jun 2022

No devengo anticipado de IVA en operaciones intracomunitarias

SG de Impuestos sobre el Consumo
entrega intracomunitariaadquisición intracomunitariadevengopago anticipadomodelo 349 LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
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
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 intracomunitariasterritorio de aplicación del impuestomodelo 349sujeto pasivo LIVA — Ley 37/1992 del IVA art. 164.Uno.5RIVA — RD 1624/1992, Reglamento del IVA art. 79.1.2
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
V0319-18 8 Feb 2018

Services to international organisations may be VAT-exempt

SG de Impuestos sobre el Consumo
localización de las prestacionesorganismos internacionalesexención de IVAmodelo 349empresario o profesional LIVA — Ley 37/1992 del IVA art. 5LIVA — Ley 37/1992 del IVA art. 22.9
Affects CompanyExpat · Non-residentIndividual

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