Modelo 390: Annual VAT Summary Declaration

Modelo 390 is the annual summary declaration for IVA (Impuesto sobre el Valor Añadido). Its purpose is to consolidate all the information from your four quarterly Modelo 303 declarations into a single yearly document.

Who must file Modelo 390

Every autónomo and business that files Modelo 303 on a quarterly basis is required to file Modelo 390. In practice, if you submit quarterly IVA declarations, you must also submit this annual summary.

Exceptions: The following are exempt from filing Modelo 390:

• Those using the SII (Suministro Inmediato de Información) system — designed for large companies
• Autónomos under the simplified VAT regime (régimen simplificado)
• Those in estimación objetiva (módulos) with agricultural, livestock, or forestry activities
• Those exclusively engaged in urban property rental (arrendamiento de inmuebles urbanos)

Most autónomos under estimación directa with IVA-liable activity are required to file it.

Filing deadlines

Modelo 390 is filed once per year, during the same window as the Q4 Modelo 303:

• Filing period: January 1 through January 30 of the following year
• Tax year covered: The entire previous fiscal year (January to December)

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

For example, the Modelo 390 for the 2025 tax year is filed between January 1 and January 30, 2026, at the same time as the Q4 Modelo 303.

What it includes

Modelo 390 captures the annual totals of your IVA activity:

• IVA charged (IVA repercutido): All the IVA you charged clients throughout the year, broken down by rate (standard at 21%, reduced, and super-reduced)
• IVA paid (IVA soportado): All the IVA you paid on deductible purchases and expenses over the full year
• Annual result: The difference between total IVA charged and total IVA paid for the year
• Exempt or non-taxable operations: Any IVA-exempt activities carried out during the year
• Total volume of operations: Your overall annual invoicing figure

It is essential that the figures in your Modelo 390 match exactly with the sum of your four quarterly Modelo 303 declarations.

Relation to Modelo 303

Modelo 390 and Modelo 303 are directly linked:

• Modelo 303 is filed every quarter and is the form through which IVA is actually settled (paid or offset)
• Modelo 390 is an informational summary of the full year, grouping all four quarters together
• No payment is made with Modelo 390 — all IVA has already been settled through the quarterly Modelo 303 filings
• If you discover an error while preparing Modelo 390, you must correct it by submitting a complementary Modelo 303 for the affected quarter

Think of Modelo 390 as the big-picture view: it does not create any additional payment obligations, but the Tax Agency uses it to verify that your quarterly declarations are consistent with one another.

Online filing

Modelo 390 is filed exclusively online through the Agencia Tributaria electronic headquarters. To file it, you will need:

• Digital certificate or Cl@ve PIN for identification
• Invoice record books: Both issued and received invoices for the entire year
• Copies of your Modelo 303 filings: All four quarterly submissions for the tax year, so you can verify that the totals align

Before submitting, double-check that the sum of your four quarterly Modelo 303 declarations matches the totals in your Modelo 390. Any discrepancy can trigger a formal inquiry from the Tax Agency.

Related guides

• Modelo 303: Quarterly VAT — the four quarterly filings summarized in Modelo 390
• Modelo 347: Third-party operations — complementary annual informative declaration
• Modelo 349: Intra-EU operations — if you transact with other EU countries