Modelo 390 Spain – Complete Guide to the Annual VAT Summary Declaration

Q: Does Modelo 390 require payment?

No. VAT is paid through Modelo 303 during the year. Modelo 390 is an annual summary.

Q: When is Modelo 390 due in Spain?

Modelo 390 must be filed between January 1 and January 30 of the year following the reporting year.

Q: Who must file Modelo 390?

Self-employed individuals (autónomos) and companies that submitted Modelo 303 during the year must file Modelo 390.

Q: Can Modelo 390 be corrected after submission?

Yes. You can submit a corrective declaration through the Agencia Tributaria electronic system.

Q: What happens if totals do not match Modelo 303?

If totals declared in Modelo 390 do not match Modelo 303, the Tax Agency may request clarification or initiate a review.

Q: Is Modelo 390 mandatory even with no VAT payable?

Yes. Modelo 390 is generally mandatory even if no VAT is payable, unless you meet a specific exemption.

Q: How to reconcile VAT quotas and taxable bases?

Review all Modelo 303 submissions for the year and ensure that annual totals of taxable bases and VAT quotas match before submitting Modelo 390.

Q: What identification data is required?

You must enter your NIF/NIE, full name or company name, and activity code when filing Modelo 390.

Q: Which VAT rates must be reported?

Report all VAT rates applied during the year: standard (21%), reduced (10%), and super-reduced (4%), as applicable.

Q: Where to submit Modelo 390?

Modelo 390 must be submitted electronically via the Agencia Tributaria website using a digital certificate or Cl@ve system.

Learn how to correctly file Modelo 390 in Spain. This annual VAT return consolidates all Modelo 303 declarations and must be submitted to the Spanish Tax Agency before January 30.

What is Modelo 390 in Spain?

Modelo 390 is the annual VAT (IVA) summary declaration required by the Spanish Tax Agency (Agencia Tributaria). It consolidates all quarterly or monthly VAT returns filed through Modelo 303.

Although Modelo 390 usually does not require additional VAT payment, it serves as a reconciliation report to ensure that all VAT data submitted during the year is accurate and consistent.

Who must file Modelo 390?

Self-employed individuals (autónomos) registered under the general VAT regime in Spain.
Limited liability companies (SL) and other entities subject to VAT.
Businesses that have filed Modelo 303 during the fiscal year.

Important: This instruction applies to autónomos (self-employed individuals in Spain).

1️⃣ Step – Reconcile Modelo 303 totals

Before completing Modelo 390, ensure that all quarterly or monthly Modelo 303 returns have been submitted and paid if required.

The annual taxable bases and VAT quotas in Modelo 390 must exactly match the accumulated totals declared in Modelo 303.

2️⃣ Step – Compare Modelo 303 and Modelo 390

All sales must match Modelo 303

Client	Country	Subtotal	VAT	Total (€)	Modelo 303	Modelo 390
Global Company Reverse charge	🇳🇱 Netherlands	4,500 €	0 €	4,500 €	59 4,500 €	103 4,500 €
Private Constructions SL	🇪🇸 Spain	1,000 €	210 €	1,210 €	07 1,000 € 09 210 €	05 1,000 € 06 210 €
Telecom Apps LLC Export of services	🇺🇸 USA	19,000 €	0 €	19,000 €	120 19,000 €	110 19,000 €

All purchases must match Modelo 303

Suppliers	Country	Subtotal	Tax	Total (€)	Modelo 303	Modelo 390
Eight of Twenty	🇪🇸 Spain	9,700 €	2,037 €	11,737 €	28 9,700 € 29 2,037 €	605 9,700 € 606 2,037 €
Ikea Reverse charge	🇳🇱 Netherlands	200 €	0 €	200 €	10200 € 1142 € 36200 € 3742 €	25200 € 2642 € 56200 € 5742 €
OpenAI LLC OSS	🇺🇸 USA	100 €	0 € VAT One Stop Shop (OSS)	100 €	12100 € 1321 € 28100 € 2921 €	551100 € 55221 € 637100 € 63821 €
Italy Luxury	🇮🇹 Italy	150 €	0 € Total amount including VAT	150 €	—	—

3️⃣ Step – Review VAT taxable bases and deductions.

All sales and purchases must be in Book of income and expenses

All sales can also be seen in the Income Ledger.

All purchases can also be seen in the Libro de Gastos.

4️⃣ Step – How to fill the Modelo 390 form online

Let`s fill all modelo 390.

Select the fiscal year.
And press the Recalculate automatically

The declaration will be filled in automatically.
Let's save it.
Open the saved declaration and proceed to electronic submission.

5️⃣ Step. Submission process Modelo 390

Select the fiscal year.

Enter your NIE/NIF and personal data.

Page 1. Select three NO

Page 2. Select your Activities from Modelo 036

Page 4. Accrued VAT. Fill in all the fields from your completed declaration.

Page 6. Deductible VAT. Fill in all the fields from your completed declaration.

Page 7.Deductible VAT. Fill in all the fields from your completed declaration. Check results

Page 12. Fill in the data on previously paid tax from modelo 303

If there was a payment in the quarterly declarations (modelo 303), for example, 400 euros for the first quarter, we will indicate the amount. The amount is reported in the last month of the quarter.

According to our declaration, we have a tax refund of 1827, plus we paid another 400 for the first quarter. That's a total of 2227. We select box 97 to be offset or refund 98.