Form 390: annual VAT summary return
Modelo 390: declaración resumen anual del IVA
The dates and amounts on this page apply until 2026-12-31; there may be a newer call or new rules. Check the official information.
What it is
Form 390 is the annual VAT summary return. In general it is filed by those who must file periodic VAT returns (monthly or quarterly). Exempt, among others, are those who keep VAT books through the Immediate Supply of Information (SII) and those who file quarterly, are taxed only in common territory and use the simplified VAT scheme or only rent urban property; they fill in some extra boxes in the return for the last period of the year. It is filed in the first thirty calendar days of the following January, online: with an electronic certificate (mandatory for SA and SL companies, among others) or, for individuals not required to use one, with Cl@ve.
Official wording
La declaración-resumen anual del Impuesto sobre el Valor Añadido, modelo 390, deberá presentarse en los treinta primeros días naturales del mes de enero siguiente al año al que se refiere la declaración.Official sources
- Where it applies
- All of Spain
Official information
Official sources
Related procedures
Terms used on this page
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