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Modelo 390: Spanish annual VAT summary return

Modelo 390 is the annual VAT summary return: on top of their periodic self-assessments (modelo 303), VAT taxpayers file a summary of the year. It is filed online during the first thirty calendar days of January of the following year. Exempt from it are, among others, quarterly filers whose only activities are under the simplified VAT scheme or the letting of urban property, and those who keep their VAT registers on the Tax Agency's electronic office.

Up to date for 2025 — verified on September 26, 2026ActioFin templateGuide: about 60 min

This content is part of the path: Managing VAT as a self-employed worker in Spain· Step 7 of 7· Last step of the path

Deadlines

First thirty calendar days of January
Filing of the annual summary for the previous year (for 2025, from 1 to 30 January 2026)
Four more calendar days
Only if technical problems made online filing impossible within the deadline
1 to 30 January
Same window for the fourth-quarter 303 when the 390 is also due

Documents to prepare

  • Periodic returns (modelo 303) filed during the year
  • Registers of invoices issued and received for the year
  • Details of activities, pro-rata and separate sectors, if any
  • Electronic certificate or electronic ID card to file online (Cl@ve Móvil for individuals only)
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What you get

  • The document as a PDF, ready to print and sign.
  • The same document in Word (.docx), so you can edit it before signing.

Free, no account and no email address.

The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.

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Filer and tax year
Why we ask this

Identifies the filer at the top of the sheet, as in the opening window of the 390 online form.

Why we ask this

Printed next to the NIF at the top, so the sheet can be recognised when filed with the year's 303 returns.

Why we ask this

Dates the sheet and appears in its title: the annual summary covers a single tax year.

Why we ask this

Printed next to the tax year; the simplified-scheme or letting exemption requires quarterly returns.

Obligation to file modelo 390
Why we ask this

Prints the obligation or exemption sentence and, if exempt, reminds you the annual data goes in the last 303. The simplified-scheme or letting exemption is only accepted with quarterly returns. Anyone carrying out only transactions exempt under Articles 20 and 26 of the VAT Act files neither the 303 returns nor the 390: this sheet does not apply to them.

The year's returns (modelo 303), for cross-checking

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Printed in the cross-check block exactly as you added it up from your 303 returns; the sheet does not recalculate it.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Printed in the cross-check block next to output VAT, to compare the summary with what was already declared.

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Document preview, updated as you type

MODELO 390 — HOJA DE PREPARACIÓN

Declarante: … — NIF ….

Ejercicio …, autoliquidaciones periódicas de periodicidad trimestral.

Esta hoja no se presenta: la declaración-resumen anual se cumplimenta y se presenta en el formulario de la sede electrónica de la Agencia Tributaria. No reproduce ninguna casilla del modelo 390, cuyas instrucciones solo se publican en PDF y no se han leído: no recoge el contenido de la declaración-resumen, solo la obligación de presentarla y dos totales de los modelos 303 del año para contrastarla.

Obligación de presentar

Obligado a presentar el modelo 390: no realiza exclusivamente operaciones exentas de los artículos 20 y 26 de la Ley del IVA (artículo 71.7 del Reglamento del IVA) y no está en ninguno de los supuestos de exoneración, o la exoneración no procede porque no existe obligación de presentar la autoliquidación del último periodo de liquidación del ejercicio.

Autoliquidaciones del año (modelo 303), para contrastar el resumen

IVA devengado declarado en total en los 303 del año«field:iva_devengado_.303»,00 €

IVA deducible declarado en total en los 303 del año«field:iva_deducible_.303»,00 €

Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.

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Who this applies to

  • VAT taxpayers required to file periodic self-assessments, even if they had no VAT charged or deducted during the year
  • It is not filed by those carrying out only transactions exempt under Articles 20 and 26 of the VAT Act
  • Exempt: quarterly filers who, taxed only in the common territory, carry out exclusively activities under the simplified VAT scheme and/or letting of urban property
  • Exempt: those who keep their VAT registers through the Tax Agency's electronic office (Article 62.6 of the VAT Regulation). This covers anyone with a monthly filing period, who must keep the registers that way

Worked example

Andrés Molina, a consultant in Salamanca, prepares his annual summary

Andrés settles VAT quarterly under the general scheme and works as a consultant: none of the exemptions applies to him, so he must file the 390 for 2026 between 1 and 30 January 2027, in the same window as his fourth-quarter 303. Before starting he gathers his four returns for the year, which reported a total of 9,000 euros of output VAT and 2,400 euros of deductible VAT, together with his registers of invoices issued and received, to check the summary against what he has already declared.

How to fill it in, step by step

  1. Check whether you are exempt: quarterly filing with activities exclusively under the simplified scheme or letting of urban property, or VAT registers kept on the electronic office.
  2. If you are exempt, fill in the specific section of the 303 for the last period of the year with the annual information that applies to you, instead of the 390.
  3. If not, gather the year's periodic returns and the registers of invoices issued and received.
  4. Prepare the summary with the modelo 390 filing service on the electronic office, which also offers a simulator.
  5. File the 390 online within the first thirty calendar days of January of the following year.

Good to know

  • The exemption for the simplified scheme or property letting still applies if the taxpayer also carries on activities with no periodic filing obligation.
  • The exemption does not apply if there is no obligation to file the return for the last period of the year.
  • Exempt taxpayers state in the last-period 303 whether their annual turnover is other than zero and complete there the annual information on activities, pro-rata, separate sectors and turnover.
  • The 303 instructions illustrate the case of a monthly filer exempt from the 390, which reports box 94 in its December 303.
  • The box-by-box detail of the 390 is in instructions published as a PDF, which this guide does not reproduce.

Common mistakes

  • Assuming the 390 is unnecessary because the four 303 returns were filed: unless exempt, the annual summary is a separate obligation.
  • Considering yourself exempt because you file quarterly, without carrying on exclusively simplified-scheme or urban-letting activities.
  • Not filing the 390 because there was no VAT during the year: the obligation exists even with no VAT charged or deducted.
  • Forgetting, when exempt, to complete the annual information in the last-period 303.

Frequently asked questions

When is modelo 390 filed?

During the first thirty calendar days of January of the year after the one it covers. For 2025, from 1 to 30 January 2026.

Who is exempt from the 390?

Among others, quarterly filers who, taxed only in the common territory, carry out exclusively simplified-scheme and/or urban-letting activities, and those who keep their VAT registers on the Tax Agency's electronic office.

Must I file if I only make exempt supplies?

No, if you carry out only transactions exempt under Articles 20 and 26 of the VAT Act.

What if the electronic office is down on the last day?

If technical problems made online filing impossible within the deadline, it can be filed during the following four calendar days.

Go further

Related forms

Official sources

Read in Spanish

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.