## (ESP) Processing the 349 Tax Declaration

This chapter provides an overview of the 349 tax declaration and discusses how to:

- Generate the Model 349 workfiles.

- Generate the 349 tax declaration tape file.

- Generate the 349 tax declaration reports.

### Understanding the 349 Tax Declaration

Businesses in Spain that conduct business with companies that are within European Union (EU) member countries must submit the 349 tax declaration to the Spanish tax authority. The 349 tax declaration includes information about all accounts payable and accounts receivable transactions with companies that are within the European Union.

If a large company is subdivided into subcompanies within the system, the parent company should report the consolidated information for all subcompanies.

The first step in processing the Model 349 declaration is to run the 349 - Generate Acquisitions (R74S200) and the 349 - Generate Sales (R74S210) programs to generate the Model 349 workfiles.

The Model 349 workfiles consist of these tables:

- F74S90 - Model 349 - Record Type 0 - Spain.

- F74S91 - Model 349 - Record Type 1 - Spain.

- F74S92 - Model 349 - Record Type 2 - Spain.

Each table contains different information according to record type.

This table explains the record types:

Record Type | Description
Record Type 0 | Contains information about the number of records being submitted. This record type is necessary only if you are using a single file to present tax information about two or more companies with different tax identification numbers.
Record Type 1 | Contains information about company addresses as well as the amount and number of records that are associated with each company. This file contains one record for each company with a different tax identification number for which the tax declaration is being made.
Record Type 2 | Contains a summary of the amounts of selected transactions from AR and AP. Records are distinguished by the tax identification number of the customer or supplier, as well as by the type of operation (acquisitions, sales, and so on). Each record contains either the regular operation amount or the previous declaration amount and the rectification amount. For a customer or supplier who has both a regular and rectification transaction for the same operation (acquisition or sales) in the same period, the table contains one record for the regular amount and one record for the rectification amount. The table also contains rectification records that are created for the purpose of correcting information already presented in a previous 349 declaration.

The system uses the information in the Model 349 workfiles to produce the 349 - Dec. Companies Report (R74S91) and the 349 - Operations Report (R74S92). The model 349 workfiles are also used to generate the tape file that you submit to the Spanish tax authority.

This graphic illustrates the Model 349 process:

Processing the 349 Tax Declaration

### Generating the Model 349 Workfiles

This section provides an overview of the Model 349 workfiles, lists prerequisites and discusses how to:

- Run the 349 - Generate Acquisitions (R74S200) program.

- Set processing options for 349 - Generate Acquisitions (R74S200).

- Run the 349 - Generate Sales (R74S210) program.

- Set processing options for 349 - Generate Sales (R74S210).

#### Understanding the Model 349 Workfiles

Use the 349 - Generate Acquisitions (R74S200) program to add information from the JD Edwards EnterpriseOne Accounts Payable system to the Model 349 workfiles. Use the 349 - Generate Sales (R74S210) program to add information from the JD Edwards EnterpriseOne Accounts Receivable system to the Model 349 workfiles. Both of the Model 349 generation programs create records 0, 1, and 2 in the Model 349 workfiles.

The 349 - Generate Acquisitions program summarizes transactions by company and by the customer's tax identification number from the customer's own EU country.

The 349 - Generate Acquisitions and 349 - Generate Sales programs retrieve information from these tables to build the Model 349 workfiles:

- F0101 - Address Book Master.

- F0411 - Accounts Payable Ledger.

- F03B11 - Customer Ledger.

- F74S74 - Additional Information for 347 & 349 Models - Spain.

  Note. You should set the processing options to regenerate the workfile each time that you run the generation programs to create a new declaration.

#### Prerequisites

Before you complete the tasks in this section:

- In the JD Edwards EnterpriseOne Address Book system, enter a tax ID and additional tax ID for each company, customer, and supplier involved in the 349 tax declaration. In the Additional Tax ID field, enter the company's, customer's, or supplier's EU country code from user-defined code (UDC) (74/EC) followed by the same tax ID that you entered in the Tax ID field.

- Set up additional information for the company that is submitting the tax declaration to the tax authority.

  See Creating the Chart of Accounts.

#### Forms Used to Revise Model 349 Records

Form Name | FormID | Navigation | Usage
Work With Pres. Companies | W74S349L | Process 349 - Spain (G74S8022), 349 - Operations Revisions. | Access records.
Pres. Companies Revisions | W74S349D | On the Work With Pres. Companies form, select a record and then select Companies Revisions from the Row menu. | Revise presenting company information.
Work With C & V Operations | W74S349B | On the Work With Pres. Companies form, select a record and then click Select to access Work With Declared Companies. On the Work With Declared Companies form, select a record and then click Select. | Review acquisition and sales totals for a declaring company.
Change C & V Tax ID. | W74S349F | On the Work With C & V Operations form, select a record and then select Change Tax ID from the Row menu. | Revise a customer or a supplier tax ID.
C & V Operations Revisions | W74S349E | On the Work With C & V Operations form, select a record and then click Select. | Revise acquisition and sales totals for a declaring company.

#### Running the 349 - Generate Acquisitions (R74S200) Program

Select Process 349 - Spain (G74S8022), 349 - Generate Acquisitions.

#### Setting Processing Options for 349 - Generate Acquisitions (R74S200)

Processing options enable you to specify the default processing for programs and reports.

Presentation

1. Company | Enter the Company who is sending the declaration. (Required)

Common Data

1. Declaration Year | 1. Enter the Declaration Year (4 Digits).
Declaration Period | If the Period Number is not informed, the declaration will be considered as an Annual Declaration, (0A)
2. Line Number | Enter the Line Number to get the Contact Name from Company's Who's Who. If it is left blank, the default value will be 1.
3. Declaration Type | Declaration Type Blank = Current Declaration C = Complementary S = Substitute

Rectifying

1. Rectif. Declaration Year (4 Digits) | Inform the Declaration Year and the Period Number to be rectified. Whether none of them is informed, will NOT be considered as a rectifying declaration.
Rectif. Declaration Period | If the Declaration Year is informed and the Period number is not, the declaration will be considered as an Annual Declaration, (0A).

Regeneration

1. Regenerate Files | Blanks - Add information into the files 1 - Regenerate files

Exchange Rate

1. Address Number | Inform the A/B number assigned to the Exchange Rate in the Exchange Rate File. Leave blank if the Exchange Rate of the F0411 file is going to be used.
Date | If the A/B number has been informed, select the date which the Exchange Rates File is going to be accessed. 1 - Invoice Date. 2 - GL Date. 3 - System Date.

Currency

1. Currency Code | Enter the Company Currency Code.
2. Currency Code | Enter the Third Currency Code.

Media

1. Support Type Selection | Select the support type the Declarations is going to be presented. D = Diskette C = Tape T = Transmission Telematica If the option has been left blank, the process will assume Tape by default.

#### Running the 349 - Generate Sales (R74S210) Program

Select Process 349 - Spain (G74S8022), 349 - Generate Sales.

#### Setting Processing Options for 349 - Generate Sales (R74S210)

Processing options enable you to specify the default processing for programs and reports.

Presentation

1. Company | Enter the Company who is sending the declaration. (Required)

Common Data

1. Declaration Year | Enter the Declaration Year (4 Digits).
2. Declaration Period | If the Period Number is not informed, the declaration will be considered as an Annual Declaration, (0A)
3. Line Number | Enter the Line Number to get the Contact Name from Company's Who's Who. If it is left blank, the default value will be 1.
4. Declaration Type | Declaration Type Blank = Current Declaration C = Complementary S = Substitute

Rectifying

1. Rectif. Declaration Year (4 Digits) | Inform the Declaration Year and the Period Number to be rectified. Whether none of them is informed, will NOT be considered as a rectifying declaration.
Rectif. Declaration Period | If the Declaration Year is informed and the Period number is not, the declaration will be considered as an Annual Declaration, (0A).

Regeneration

1. Regenerate Files | Blanks - Add information into the files 1 - Regenerate files

Exchange Rate

1. Address Number | Inform the A/B number assigned to the Exchange Rate in the Exchange Rate File. Leave blank if the Exchange Rate of the F0411 file is going to be used.
Date | If the A/B number has been informed, select the date which the Exchange Rates File is going to be accessed. 1 - Invoice Date. 2 - GL Date. 3 - System Date.

Currency

1. Currency Code | Enter the Company Currency Code.
2. Currency Code | Enter the Third Currency Code.

Operation Type

1. Operation Type | Enter the Operation Type. Blank or E = Exempted Sales T = Sales in Other European Member Countries

Media

1. Selection | Select the support type the Declarations is going to be presented. D = Diskette C = Tape T = Transmission Telematica If the option has been left blank, the process will assume Tape by default.

### Generating the 349 Tax Declaration Tape File

This section provides an overview of the 349 tax declaration tape file, lists a prerequisite, and discusses how to:

- Run the 349 - Generate Tape File (R74S220) program.

- Set processing options for 349 - Generate Tape File (R74S220).

#### Understanding the 349 Tax Declaration Tape File

Use the 349 - Generate Tape File program to generate the tape file that you submit to the Spanish tax authority. The tape file contains information from these Model 349 workfiles:

- F74S90 - Model 349 - Record Type 0 - Spain.

- F74S91 - Model 349 - Record Type 1 - Spain.

- F74S92 - Model 349 - Record Type 2 - Spain.

The 349 - Generate Tape File program creates Text File Processor batches that contain the declaration.

#### Prerequisites

Before you complete the tasks in this section, copy information to the Model 349 workfiles.

#### Running the 349 - Generate Tape File (R74S220) Program

Select Process 349 - Spain (G74S8022), 349 - Generate Tape File.

#### Setting Processing Options for 349 - Generate Tape File (R74S220)

Processing options enable you to specify the default processing for programs and reports.

Company

1. Company | Enter the Company who is sending the declaration. (Required)

Common Data

1. Select the Declaration Year and the Declaration Period #. | Enter the Declaration Year (4 Digits). Enter the Declaration Period.
2. Euro | Enter 1 if the Declaration is on Euro.
3. Create Record Type 0. | Blank = Yes 1 = No

### Generating the 349 Tax Declaration Reports

This section provides an overview of the 349 tax declaration reports and discusses how to:

- Print the 349 - Dec. Companies Report.

- Print the 349 - Operations Report.

#### Understanding the 349 Tax Declaration Reports

You can generate these reports for the 349 tax declaration:

349 - Dec. Companies Report

The 349 - Declaring Companies report lists each company with a unique tax identification number that is included in the tax declaration. Information for companies that share a tax identification number is combined.

The report is for the review only. Do not submit this report to the Tax Authority. Instead, submit the 349 Tax Declaration tape file.

For each reporting company, the report lists the number of records of each operation type, as well as the total amount of transactions for each operation type. The report lists these operation types:

Operation Type | Description
A | Acquisitions
E | Exempted Sales
T | Sales in Other European Member Countries

Note. The report does not distinguish between regular and rectification records because rectification information is included in the regular records.

The 349 - Declaring Companies report includes information from the F74S91 table.

349 - Operations Report

The 349 - Operations report lists the total operations amount by operation type for each customer or supplier. Customer and supplier records are grouped by declaring company. The report also lists the country code and tax identification number for each customer and supplier.

The 349 - Operations report is for the review only. Do not submit this report to the tax authority. Instead, submit the 349 Tax Declaration tape file.

The 349 - Operations report includes information from the F74S92 table.

#### Printing the 349 - Dec. Companies Report

Select Process 349 - Spain (G74S8022), 349 - Dec. Companies Report.

#### Printing the 349 - Operations Report

Select Process 349 - Spain (G74S8022), 349 - Operations Report.