Annual VAT Summary – Modelo 390 (Year-End IVA Filing)

Complete your annual IVA obligations with this comprehensive guide to Modelo 390

Last updated: March 12, 2025

Modelo 390 is the annual VAT summary declaration that most businesses and autónomos in Spain must submit. Unlike quarterly IVA returns (Modelo 303) that involve tax payments, Modelo 390 is purely informational—it acts as a year-end reconciliation of all your IVA activities.

1. What is Modelo 390?

This annual form provides tax authorities with a comprehensive overview of your IVA activities throughout the year, confirming that all quarterly submissions have been accurately reported.

Purpose of Modelo 390

  • Serves as an annual summary of all your quarterly IVA returns
  • Provides tax authorities with a comprehensive view of your VAT activities
  • Helps identify discrepancies between quarterly filings and annual totals

    • Key Information

  • Submitted once per year, usually by January 30th
  • Required even if you had minimal or no activity during the year
  • No additional tax payment is made with this form

    • Note

    This is a recap form, not a payment form. All IVA payments should have been made with your quarterly returns.

    2. Who Must File Modelo 390?

    Generally, any autónomo or business that has filed quarterly IVA returns (Modelo 303) during the year must file an annual summary. This includes:

    Who is required to file

  • Self-employed individuals (autónomos) with taxable activities
  • Limited companies (SL) and other business entities
  • Professionals who charge IVA on their services

    • Exceptions

    Some businesses may be exempt from filing Modelo 390. These exceptions typically include:

  • Businesses exclusively performing IVA-exempt activities
  • Special regimes where exemptions apply

    • If you're unsure about your obligation to file, consult with a tax advisor or gestor to confirm your specific situation.

    3. Deadlines for Filing

    Modelo 390 must be submitted by January 30 of the following year. This means that for the fiscal year 2023, you would need to file by January 30, 2024.

    Key Deadline Information

  • Standard Deadline:

    January 30 following the tax year

  • Direct Debit Setup:

    If you set up direct debit for any adjustments, the deadline may be earlier

  • No Extensions:

    Unlike some other tax forms, extensions are generally not granted for Modelo 390

    • Pro Tip

    Set up a reminder one week before the deadline to ensure you have enough time to gather all necessary information and submit the form without rushing.

    4. Filling Out the Form

    A. Overview of the Sections

    Identification

    Enter your business or personal details: NIF/NIE, name, and registered fiscal address.

    Sales and Purchases Totals

  • Aggregate the total taxable sales for the year, broken down by IVA rates.
  • Similarly, sum up the total IVA paid on business purchases.

    • IVA Breakdown

  • The form requires you to detail the IVA amounts by rate (standard 21%, reduced 10%, or super‑reduced 4%).
  • This breakdown confirms the figures from your quarterly Modelo 303 filings.

    • Corrections and Adjustments

    Include any corrections that were made during the year. If you amended any quarterly filings, note the adjustments here.

    B. Using the Online Portal

    Online Filing

  • Log in to the Agencia Tributaria online portal using your digital certificate or Cl@ve.
  • Navigate to the IVA section and select the option for filing Modelo 390.
  • Follow the guided instructions—many sections will be pre‑filled with data from your previous filings, which you should verify.

    • Confirmation

  • Once submitted, a confirmation page will display. Save or print this confirmation as proof of filing.
  • No payment is involved, but it is critical that the form is filed on time to avoid any discrepancies.

    • 5. Submission Process

    Once you have gathered all the necessary information and filled out the form, you're ready to submit your annual VAT summary.

    How to Submit

  • File Modelo 390 via the Agencia Tributaria's online portal. If necessary, you can also submit a paper version, though online filing is strongly recommended.
  • Use your digital certificate or Cl@ve to access the portal and complete the form.

    • Post-Submission

  • You will receive a confirmation message or email. Retain this document with your annual records.
  • The confirmation ensures that your year‑end IVA summary has been received and registered by the tax authorities.

    • 6. After Filing

    After successfully submitting your Modelo 390, there are a few important steps to complete the process:

    Reconciliation

  • The figures in Modelo 390 should exactly match the sum of your quarterly IVA returns (Modelo 303).
  • If there are discrepancies, review your quarterly data and contact a tax advisor if necessary.

    • Record Keeping

    Keep a digital and/or physical copy of Modelo 390 along with your quarterly IVA filings and all supporting documentation for at least 4 years.

    Next Steps

    Once Modelo 390 is filed, your annual IVA obligations are complete, allowing you to focus on your annual income tax return (Declaración de la Renta).

    7. Place in the Process

    Modelo 390 is the final IVA-related filing for the year—Step 6 in your overall compliance process. By submitting this form, you confirm that all your quarterly IVA returns have been accurately reported and reconciled. Filing Modelo 390 is a crucial step to ensure that you are fully compliant with Spanish VAT regulations and that your records are complete and ready for any future audits.

    Year-End Checkpoint

    Consider your Modelo 390 filing as your annual IVA checkpoint. It provides closure for your VAT obligations for the past year while ensuring everything is in order before you move on to other tax responsibilities.

    Final Thoughts and Best Practices

    To successfully manage your Modelo 390 submission and overall tax compliance, consider these best practices:

    Review Your Quarterly Filings

    Before filing Modelo 390, double‑check that each quarterly IVA return (Modelo 303) is accurate and complete.

    Set Reminders

    Mark January 30 on your calendar as the annual filing deadline and prepare well in advance.

    Maintain Clear Records

    Organized records not only help with Modelo 390 but also streamline your overall tax administration.

    Use Online Tools

    Leverage the Agencia Tributaria's online resources to pre‑fill data and check your calculations.

    Seek Assistance if Needed

    If you encounter any issues or discrepancies, consult a gestor or tax advisor to ensure your filings are correct.

    By following this guide, you can confidently complete your Modelo 390, ensuring that your annual IVA summary is accurate and that you close out your year‑end VAT obligations properly.

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