Form guide
Modelo 349: Declaración recapitulativa de operaciones intracomunitarias
Form 349 (Declaración recapitulativa de operaciones intracomunitarias) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it has 15 deadlines in the official calendar: the first falls due on 30 January 2026 and the last on 21 December 2026.
In a nutshell
- Filed with
- the Agencia Tributaria (AEAT, the Spanish Tax Agency)
- For those taxed in
- Mainland Spain and the Balearic Islands
- How often
- Monthly
- Deadlines in 2026
- 15, from 30 January 2026 to 21 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Empresarios y profesionales que realicen entregas o adquisiciones intracomunitarias de bienes, o prestaciones o adquisiciones intracomunitarias de servicios (art. 79 RIVA).
Exceptions and special cases
Text from the official source, in Spanish
- Trimestral si ni en el trimestre ni en ninguno de los cuatro anteriores las entregas de bienes y prestaciones de servicios intracomunitarias superan 50.000 € (sin IVA). Si se supera durante el trimestre, se presenta mensual por los meses transcurridos (art. 81.2 RIVA).
- Solo se presenta en los periodos en que haya operaciones que declarar.
All its deadlines
Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.
| Period | Last day | Day |
|---|---|---|
| Diciembre 2025 (mensual) | 30 January 2026 | Friday |
| 4T 2025 (trimestral) | 30 January 2026 | Friday |
| Enero 2026 (mensual) | 20 February 2026 | Friday |
| Febrero 2026 (mensual) | 20 March 2026 | Friday |
| Marzo 2026 (mensual) | 20 April 2026 | Monday |
| 1T 2026 (trimestral) | 20 April 2026 | Monday |
| Abril 2026 (mensual) | 20 May 2026 | Wednesday |
| Mayo 2026 (mensual) | 22 June 2026 | Monday |
| Junio 2026 (mensual) | 20 July 2026 | Monday |
| 2T 2026 (trimestral) | 20 July 2026 | Monday |
| Julio y agosto 2026 (mensual) | 21 September 2026 | Monday |
| Septiembre 2026 (mensual) | 20 October 2026 | Tuesday |
| 3T 2026 (trimestral) | 20 October 2026 | Tuesday |
| Octubre 2026 (mensual) | 20 November 2026 | Friday |
| Noviembre 2026 (mensual) | 21 December 2026 | Monday |
| Diciembre 2026 (mensual) | 1 February 2027 * | Monday |
| 4T 2026 (trimestral) | 1 February 2027 * | Monday |
* Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.
Every deadline of the year, month by month: 2026 tax calendar.
The same obligation with other tax authorities
What is declared here with form 349 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.
| Tax authority | Form | What it is |
|---|---|---|
| Álava | 349 | Declaración recapitulativa de operaciones intracomunitarias |
| Bizkaia | 349 | Resumen recapitulativo de operaciones con sujetos pasivos de la UE |
| Gipuzkoa | 349 | Resumen recapitulativo de operaciones con sujetos pasivos de la UE |
| Navarre | 349 | Declaración recapitulativa de operaciones intracomunitarias |
Who would have it in their calendar
- Online shop with employees (S. L., limited company): 5 deadlines in 2026.
Official links
Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
| For | Official link |
|---|---|
| File it | Modelo 349 (trámite) |
| Instructions and help | Instrucciones (pdf) |
| Instructions and help | Plazos de presentación |
| File format | Presentación mediante fichero |
| File format | Diseño de registro 349 (pdf) |
| File format | Diseños de registro modelos 300-399 |
Frequently asked questions
When is form 349 filed in 2026?
According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): Diciembre 2025 (mensual), by 30 January 2026; 4T 2025 (trimestral), by 30 January 2026; Enero 2026 (mensual), by 20 February 2026; Febrero 2026 (mensual), by 20 March 2026; Marzo 2026 (mensual), by 20 April 2026; 1T 2026 (trimestral), by 20 April 2026; Abril 2026 (mensual), by 20 May 2026; Mayo 2026 (mensual), by 22 June 2026; Junio 2026 (mensual), by 20 July 2026; 2T 2026 (trimestral), by 20 July 2026; Julio y agosto 2026 (mensual), by 21 September 2026; Septiembre 2026 (mensual), by 20 October 2026; 3T 2026 (trimestral), by 20 October 2026; Octubre 2026 (mensual), by 20 November 2026; Noviembre 2026 (mensual), by 21 December 2026.
Who has to file form 349?
According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Empresarios y profesionales que realicen entregas o adquisiciones intracomunitarias de bienes, o prestaciones o adquisiciones intracomunitarias de servicios (art. 79 RIVA).”
What happens if I file form 349 late?
If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in the guide to missed deadlines.
Does Mis Obligaciones file form 349 for me?
No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
- Modelo 349 (trámite) Agencia Tributaria
- Instrucciones (pdf) Agencia Tributaria
- Plazos de presentación Agencia Tributaria
- Presentación mediante fichero Agencia Tributaria
- Diseño de registro 349 (pdf) Agencia Tributaria
- Diseños de registro modelos 300-399 Agencia Tributaria
Keep reading
- 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.