modelo 390

Probably, as an entrepreneur, you will be familiar with the large number of paperwork and paperwork that you must do on a monthly and annual basis. Therefore, it is very likely that
the 390 form
is on your list of mandatory tax procedures to be submitted.

Business bureaucracy is one of the aspects that many companies consider as something heavy and difficult due to ignorance, in general; and how tedious all its procedures are.

Therefore, in this article, we want to talk clearly about the 390 model, so that you do not have any doubt when filling it out and processing it.

What is the 390 model?

Form 390 is the annual summary of quarterly VAT returns,which are filed using form 303.

The presentation of this model is mandatory,but of a purely informative nature, for most companies. Therefore, when you present it, they will not have to return you nor will you have to pay absolutely nothing.

Simply, it is a way to group and summarize all the activities that your company has carried out during the year.

Thus, in this model, the concordance with the quarterly models will have to be observed. In the event that something does not match, this will be the reason for the corresponding tax checks.

Exceptions in the presentation

Since the Immediate Supply of Information came into force in 2017 and according to this regulation, there are some exceptions in the presentation of form 390.

  • Companies registered in the REDEME (Monthly VAT Refund Register).
  • Large companies. Considered as “large company” those that for VAT purposes have a turnover greater than € 6,010,121.04).
  • VAT groups.
  • Taxpayers who have chosen to keep their VAT Registration Books through the Electronic Office of the AEAT.
  • And those taxpayers with a quarterly settlement period,who are taxed only in common territory, carry out activities under a simplified VAT regime, and / or whose activity consists of the lease of urban real estate.

These exceptions are due to the treasury already having access to its VAT registration books. Therefore, if you are in any of these business groups, you will not have to carry out this procedure.

However, if you are not entirely sure, we recommend putting yourself in the hands of professional tax advisors who can help you clarify all the doubts you have about it.

When do I have to file VAT form 390?

This annual summary of VAT must be submitted between 1 and 30 January of the year following the financial year it collects.

That is, in the month of January, we will have to complete form 390 with the data collected in the previous year.

How can the annual VAT summary be submitted?

As for the form of presentation of form 390, you should know that you can do it electronically through the Electronic Office of the Website of the Tax Agency. But to be able to do it this way, you will have to have a digital certificate, an electronic DNI or a PIN key.

Another way to be able to present it is by going to your tax advisor,providing all the necessary data so that you can carry out this procedure.

How to fill in form 390: Important facts


To fill this model, the ideal is that you have at hand the 303 models that you have had to do before, toverify that the data are correct.

And in addition, you must take into account the following data:

  • Values between the taxable base and the value of the VAT quota.
  • The VAT tax rate.
  • The origin of the income or expense.
  • And make a differentiation between investment goods and current expenses. You must remember that investment goods are considered expenses if their amount is less than 3,005 euros.

Once you have clear these data, you will only have to fill in the form 390, following the different sections of the document.

Do you have difficulties in the processing and presentation of form 390?

He leaves this work in the hands of the advisors of AYCE LABORYTAX. We will guide and advise you to comply with your tax obligations without wasting your valuable time. And we will avoid any problems with the Tax Agency.

Remember that the deadline for filing form 390 is January 30.

Count on us and we will guide you!