# Modelo 349 of Gipuzkoa: Resumen recapitulativo de operaciones con sujetos pasivos de la UE

> Form 349 (Resumen recapitulativo de operaciones con sujetos pasivos de la UE) is filed with the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). In 2026 it has 16 deadlines in the official calendar: the first falls due on 2 February 2026 and the last on 28 December 2026.

- Address: https://misobligaciones.com/en/modelos/gipuzkoa/349/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority)
- **For those taxed in:** Gipuzkoa
- **How often:** mensual; trimestral si ≤ 50.000 €
- **Deadlines in 2026:** 16, from 2 February 2026 to 28 December 2026
- **Official calendar consulted on:** [21 September 2026](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal)

## Who files it

*Text from the official source, in Spanish*

Quien realiza entregas o adquisiciones intracomunitarias, operaciones triangulares o servicios intracomunitarios.

## Exceptions and special cases

*Text from the official source, in Spanish*

- Trimestral cuando ni en el trimestre ni en los cuatro anteriores las entregas y servicios a declarar superan 50.000 € (sin IVA).

## 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 |
| --- | --- | --- |
| 4T 2025 (trimestral) | 2 February 2026 | Monday |
| 1T 2026 (trimestral) | 27 April 2026 | Monday |
| 2T 2026 (trimestral) | 27 July 2026 | Monday |
| 3T 2026 (trimestral) | 26 October 2026 | Monday |
| Diciembre 2025 (mensual) | 2 February 2026 | Monday |
| Enero 2026 (mensual) | 25 February 2026 | Wednesday |
| Febrero 2026 (mensual) | 25 March 2026 | Wednesday |
| Marzo 2026 (mensual) | 27 April 2026 | Monday |
| Abril 2026 (mensual) | 25 May 2026 | Monday |
| Mayo 2026 (mensual) | 25 June 2026 | Thursday |
| Junio 2026 (mensual) | 27 July 2026 | Monday |
| Julio 2026 (mensual) | 25 September 2026 | Friday |
| Agosto 2026 (mensual) | 25 September 2026 | Friday |
| Septiembre 2026 (mensual) | 26 October 2026 | Monday |
| Octubre 2026 (mensual) | 25 November 2026 | Wednesday |
| Noviembre 2026 (mensual) | 28 December 2026 | Monday |
| Diciembre / 4T 2026 | 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: [the 2026 tax calendar for Gipuzkoa](https://misobligaciones.com/en/calendario-fiscal-2026/gipuzkoa/).

## 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 |
| --- | --- | --- |
| Mainland Spain and the Balearic Islands | [349](https://misobligaciones.com/en/modelos/349/) | Declaración recapitulativa de operaciones intracomunitarias |
| Álava | [349](https://misobligaciones.com/en/modelos/alava/349/) | Declaración recapitulativa de operaciones intracomunitarias |
| Bizkaia | [349](https://misobligaciones.com/en/modelos/bizkaia/349/) | Resumen recapitulativo de operaciones con sujetos pasivos de la UE |
| Navarre | [349](https://misobligaciones.com/en/modelos/navarra/349/) | Declaración recapitulativa de operaciones intracomunitarias |

## 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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [Modelo 349 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/349) |
| File it | [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=349) |

## Frequently asked questions

### When is form 349 filed in 2026?

According to the official calendar of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): 4T 2025 (trimestral), by 2 February 2026; Diciembre 2025 (mensual), by 2 February 2026; Enero 2026 (mensual), by 25 February 2026; Febrero 2026 (mensual), by 25 March 2026; 1T 2026 (trimestral), by 27 April 2026; Marzo 2026 (mensual), by 27 April 2026; Abril 2026 (mensual), by 25 May 2026; Mayo 2026 (mensual), by 25 June 2026; 2T 2026 (trimestral), by 27 July 2026; Junio 2026 (mensual), by 27 July 2026; Julio 2026 (mensual), by 25 September 2026; Agosto 2026 (mensual), by 25 September 2026; 3T 2026 (trimestral), by 26 October 2026; Septiembre 2026 (mensual), by 26 October 2026; Octubre 2026 (mensual), by 25 November 2026; Noviembre 2026 (mensual), by 28 December 2026.

### Who has to file form 349?

According to the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): “Quien realiza entregas o adquisiciones intracomunitarias, operaciones triangulares o servicios intracomunitarios.”

### What happens if I file form 349 late?

In Gipuzkoa surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### 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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

> 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.

## Official sources

- [2026 tax calendar for Gipuzkoa](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal) — Diputación Foral de Gipuzkoa
- [2026 tax calendar for Gipuzkoa](https://www.gipuzkoa.eus/documents/2456431/2504148/2026+PosterCalendario+fiscal.pdf/724676db-45ae-412a-ae39-4af522ec3c6c?t=1766485601547) — Diputación Foral de Gipuzkoa
- [Modelo 349 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/349) — Hacienda Foral de Gipuzkoa
- [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=349) — Hacienda Foral de Gipuzkoa