{
    "info": {
        "author": "Tecnativa, Eficent, Odoo Community Association (OCA)",
        "author_email": "support@odoo-community.org",
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        "description": ".. image:: https://img.shields.io/badge/licence-AGPL--3-blue.svg\n   :target: https://www.gnu.org/licenses/agpl-3.0-standalone.html\n   :alt: License: AGPL-3\n\n=====================\nModelo 349 de la AEAT\n=====================\n\nM\u00f3dulo para la presentaci\u00f3n del Modelo AEAT 349 (Declaraci\u00f3n Recapitulativa de\nOperaciones Intracomunitarias)\n\nBasado en la Orden EHA/769/2010 por el que se aprueban los dise\u00f1os f\u00edsicos y\nl\u00f3gicos del 349.\n\nDe acuerdo con la normativa de la Hacienda Espa\u00f1ola, est\u00e1n obligados a\npresentar el modelo 349:\n\n * Todos aquellos sujetos pasivos del Impuesto sobre el Valor A\u00f1adido que hayan\n   realizado las operaciones previstas en el art\u00edculo 79 del Reglamento del\n   Impuesto sobre el Valor A\u00f1adido, es decir, quienes adquieran o vendan bienes\n   a empresas situadas en pa\u00edses miembros de la UE, sino tambi\u00e9n aquellos que\n   presten servicios a miembros de la UE y cumplan con las siguientes\n   condiciones:\n\n  - Que conforme a las reglas de la localizaci\u00f3n aplicables a las\n    mismas, no se entiendan prestadas en el territorio de aplicaci\u00f3n del\n    impuesto.\n\n  - Que est\u00e9n sometidas efectivamente a gravamen de otro Estado miembro.\n\n  - Que su destinatario sea un empresario o profesional actuando como\n    tal y radique en dicho Estado miembro la sede de su actividad\n    econ\u00f3mica, o tenga en el mismo un establecimiento permanente o, en su\n    defecto, el lugar de su domicilio o residencia habitual, o que dicho\n    destinatario sea una persona jur\u00eddica que no act\u00fae como empresario o\n    profesional pero tenga asignado un n\u00famero de identificaci\u00f3n a efectos\n    del Impuesto suministrado por ese Estado miembro.\n\n  - Que el sujeto pasivo sea dicho destinatario.\n\n    El per\u00edodo de declaraci\u00f3n comprender\u00e1, con car\u00e1cter general las\n    operaciones realizadas en cada mes natural, y se presentar\u00e1 durante los\n    veinte primeros d\u00edas naturales del mes inmediato siguiente al\n    correspondiente per\u00edodo mensual. No obstante, la presentaci\u00f3n podr\u00e1 ser\n    bimestral, trimestral o anual en los siguientes supuestos:\n\n * Bimestral: Si al final del segundo mes de un trimestre natural el\n   importe total de las entregas de bienes y prestaciones de servicios que\n   deban consignarse en la declaraci\u00f3n recapitulativa supera 100.000 euros\n   (a partir de 2012, el umbral se fija en 50.000 euros).\n\n * Trimestral: Cuando ni durante el trimestre de referencia ni en cada uno\n   de los cuatro trimestres naturales anteriores el importe total de las\n   entregas de bienes y prestaciones de servicios que deban consignarse en la\n   declaraci\u00f3n recapitulativa sea superior a 100.000 euros.\n\n * Anual: En los treinta primeros d\u00edas de enero del a\u00f1o siguiente ( la\n   primera ser\u00eda en enero de 2011) si el importe total de las entregas de\n   bienes o prestaciones de servicios  del a\u00f1o ( excluido IVA), no supera los\n   35.000 \u20ac y el importe total de las entregas de bienes a otro Estado\n   Miembro (salvo medios de transporte nuevos) exentas de IVA no sea superior\n   a 15.000 \u20ac.\n\nInstalaci\u00f3n\n===========\nPara instalar este m\u00f3dulo es necesario instalar previamente el m\u00f3dulo\n'account_invoice_refund_link', disponible en:\nhttps://github.com/OCA/account-invoicing\n\n\nUso\n===\n\nIr a:\n\n* Contabilidad / Informes AEAT / Modelo 349\n* Crear un nuevo registro e informar los datos b\u00e1sicos de la declaraci\u00f3n.\n* Pulsar 'Calcular' y revisar el resultado. Pulsar el bot\u00f3n 'Imprimir' para\n  obtener el resultado en PDF.\n* Para excluir ciertas operaciones de la declaraci\u00f3n, ir a las pesta\u00f1as\n  'Registros de empresas' o 'Rectificaciones', y eliminar, en la seccion\n  'Detalles', las operaciones que se desee excluir de la declaraci\u00f3n.\n\nConsideraciones importantes:\n\n* En caso de indicar el tipo de declaraci\u00f3n 'Suplementaria' o 'Normal' se\n  propondr\u00e1n todas las operaciones que apliquen para el periodo.\n* En caso de indicar 'Complementaria', se propondr\u00e1n \u00fanicamente aquellas\n  operaciones que no hubieran sido a\u00fan presentadas en otra declaraci\u00f3n.\n\n\n.. image:: https://odoo-community.org/website/image/ir.attachment/5784_f2813bd/datas\n   :alt: Try me on Runbot\n   :target: https://runbot.odoo-community.org/runbot/189/11.0\n\n\nProblemas conocidos / Hoja de ruta\n==================================\n\n* Las facturas rectificativas que no se hayan realizado desde otra factura\n  quedar\u00e1n descolgadas y no se presentar\u00e1n en el 349.\n* A\u00f1adir aclaraci\u00f3n de cu\u00e1l es el error en los registros.\n\nCr\u00e9ditos\n========\n\nContribudores\n-------------\n\n* Luis Manuel Angueira Blanco (Pexego)\n* Omar Casti\u00f1eira Saavedra<omar@pexego.es>\n* Miguel L\u00f3pez (Top Consultant)\n* Ignacio Mart\u00ednez (Top Consultant)\n* Tecnativa (https://www.tecnativa.com):\n\n  * Pedro M. 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