{"id":1562,"date":"2018-02-12T15:41:59","date_gmt":"2018-02-12T15:41:59","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=1562"},"modified":"2024-02-20T15:47:58","modified_gmt":"2024-02-20T15:47:58","slug":"model-349-doperacions-intracomunitaries-informacio-clau","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-349-doperacions-intracomunitaries-informacio-clau\/","title":{"rendered":"Model 349 d\u2019operacions intracomunit\u00e0ries: informaci\u00f3 clau"},"content":{"rendered":"<p>Segons l\u2019article 93 de la Llei General Tribut\u00e0ria, s\u2019han de proporcionar dades, informes, antecedents i justificants a l\u2019Administraci\u00f3 Tribut\u00e0ria sobre les <strong>operacions intracomunit\u00e0ries<\/strong> sempre que siguis contribuent de l\u2019Impost sobre el Valor Afegit, ja siguis persona f\u00edsica o jur\u00eddica. Per formalitzar-ho \u00e9s necessari presentar el <strong>model 349<\/strong>, del qual te n\u2019expliquem els detalls a continuaci\u00f3.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-349-doperacions-intracomunitaries-informacio-clau\/#Que_es_el_model_349_doperacions_intracomunitaries\" >Qu\u00e8 \u00e9s el model 349 d\u2019operacions intracomunit\u00e0ries?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-349-doperacions-intracomunitaries-informacio-clau\/#Qui_esta_obligat_a_presentar_el_model_349\" >Qui est\u00e0 obligat a presentar el model 349?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-349-doperacions-intracomunitaries-informacio-clau\/#Quan_sha_de_presentar_el_model_349\" >Quan s\u2019ha de presentar el model 349?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-349-doperacions-intracomunitaries-informacio-clau\/#Com_sha_de_presentar_el_model_349\" >Com s\u2019ha de presentar el model 349?<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Que_es_el_model_349_doperacions_intracomunitaries\"><\/span>Qu\u00e8 \u00e9s el model 349 d\u2019operacions intracomunit\u00e0ries?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El model 349 \u00e9s la declaraci\u00f3 informativa, a terminis, a trav\u00e9s de la qual es detallen les operacions intracomunit\u00e0ries, \u00e9s a dir, aquelles adquisicions o entregues de b\u00e9ns i prestacions de serveis que es fan en <strong>altres pa\u00efsos de la Uni\u00f3 Europea<\/strong>. Recorda que si es tracta d\u2019una compra o venda en un pa\u00eds que no pertany a la UE, aquestes operacions es consideren exportacions i importacions, i tenen un tractament fiscal diferent. Pots consultar aqu\u00ed dos articles on t\u2019expliquem la tributaci\u00f3 tant de les <a href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/adquisicions-intracomunitaries-quan-pagar-iva\/\">adquisicions intracomunit\u00e0ries<\/a> com de les <a href=\"https:\/\/gmtaxconsultancy.com\/no-residentes\/iva-de-importaciones-en-espana-que-debes-saber\/\">importacions<\/a>.<\/p>\n<p>\u00c9s important aclarir que nom\u00e9s s\u2019han d\u2019incloure les operacions realitzades amb <strong>empreses o professionals<\/strong>, ja que les que impliquen a particulars no es consideren operacions intracomunit\u00e0ries.<\/p>\n<p>Tamb\u00e9 resulta fonamental recordar que per declarar les operacions al model 349 s\u2019ha d\u2019estar <strong>donar d\u2019alta al Registre d\u2019Operacions Intracomunit\u00e0ries (ROI), tenir CIF intracomunitari i emetre la factura sense IVA<\/strong>. Si durant un any no realitzes operacions intracomunit\u00e0ries, l\u2019Ag\u00e8ncia Tribut\u00e0ria et donar\u00e0 de baixa al ROI.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Qui_esta_obligat_a_presentar_el_model_349\"><\/span>Qui est\u00e0 obligat a presentar el model 349?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ets aut\u00f2nom o tens una societat i has realitzat alguna operaci\u00f3 intracomunit\u00e0ria? Sigui quin sigui el r\u00e8gim de l\u2019IVA per al qual tributis, i l\u2019import de la compra o venda, haur\u00e0s de presentar el model 349.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quan_sha_de_presentar_el_model_349\"><\/span>Quan s\u2019ha de presentar el model 349?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El model 349 t\u00e9 una periodicitat mensual. En concret, s\u2019ha de presentar durant els <strong>primers 20 dies naturals del seg\u00fcent mes<\/strong> al qual s\u2019ha realitzat l\u2019operaci\u00f3 intracomunit\u00e0ria. Les operacions realitzades al juliol es podran presentar durant tot el mes d\u2019agost i els primers 20 dies de setembre.<br \/>\nAtenci\u00f3!<br \/>\nLa presentaci\u00f3 pot ser anual, trimestral o bimensual si&#8230;<\/p>\n<ul>\n<li><strong>Anual<\/strong>: si l\u2019import total d\u2019entregues de b\u00e9ns i prestacions de serveis durant l\u2019any anterior no va ser superior a 35.000 euros sense IVA i, a m\u00e9s, l\u2019import d\u2019entregues de b\u00e9ns a altres estats membres no va ser superior a 15.000 euros. En aquest cas, el termini de presentaci\u00f3 del model 349 \u00e9s de l\u20191 al 30 de gener.<\/li>\n<li><strong>Trimestral<\/strong>: Si ni durant el trimestre de refer\u00e8ncia ni en els \u00faltims quatre trimestres es superen els 50.000 euros en entregues de b\u00e9ns i prestacions de serveis sense IVA.<\/li>\n<li><strong>Bimensual<\/strong>: si a l\u2019acabar el segon mes d\u2019un trimestre, l\u2019import de les operacions intracomunit\u00e0ries supera els 50.000 euros.<\/li>\n<\/ul>\n<p>Fixa\u2019t que no es tenen en compte les adquisicions per calcular la periodicitat de la presentaci\u00f3 del model 349, si no les entregues de b\u00e9ns i prestacions de serveis.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_sha_de_presentar_el_model_349\"><\/span>Com s\u2019ha de presentar el model 349?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El model 349 es presenta a trav\u00e9s de la <a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/ca_es\/procedimientoini\/GI28.shtml\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">p\u00e0gina web de l\u2019Ag\u00e8ncia Tribut\u00e0ria<\/a>. Dins l\u2019apartat de <strong>Tr\u00e0mits<\/strong>, accedir\u00e0s a la presentaci\u00f3 que requereixis mitjan\u00e7ant certificat digital o la cl@ve PIN.<\/p>\n<p>Un cop dins, podr\u00e0s introduir les dades o b\u00e9 importar el fitxer generat a trav\u00e9s de la plataforma d\u2019Informatives de l\u2019AEAT (pots descarregar-la al seg\u00fcent <a href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/_otros_\/Descarga_de_programas_de_ayuda\/Declaraciones_Informativas\/Declaraciones_Informativas.shtml\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">enlla\u00e7<\/a> i generar el model 349. Quan hagis completat tota la informaci\u00f3, o b\u00e9 importat el fitxer, nom\u00e9s haur\u00e0s de pr\u00e9mer a <strong>Firmar i enviar<\/strong>.<\/p>\n<p>Les dades del model 349 tamb\u00e9 haur\u00e0s d\u2019incloure-les a la declaraci\u00f3 de l\u2019IVA mitjan\u00e7ant el model 303, separant segons es tracti d\u2019adquisicions o entregues intracomunit\u00e0ries.<\/p>\n<p>Si tens algun <strong>dubte sobre com presentar el model 349 o prefereixes que una consultoria especialitzada ho faci per tu<\/strong>, <a href=\"https:\/\/gmtaxconsultancy.com\/ca\/contacte\/\">contacta amb GM Tax<\/a>. Ens ocuparem del teu cas en detall, de forma professional i pr\u00f2xima.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segons l\u2019article 93 de la Llei General Tribut\u00e0ria, s\u2019han de proporcionar dades, informes, antecedents i justificants a l\u2019Administraci\u00f3 Tribut\u00e0ria sobre les operacions intracomunit\u00e0ries sempre que siguis contribuent de l\u2019Impost sobre el Valor Afegit, ja siguis persona f\u00edsica o jur\u00eddica. Per formalitzar-ho \u00e9s necessari presentar el model 349, del qual te n\u2019expliquem els detalls a continuaci\u00f3. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-1562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=1562"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":13775,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1562\/revisions\/13775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/1559"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}