How to file Form 390 in Spain, step by step

This is how to file modelo 390 (Form 390) for the 2026 tax year, and you have until Monday 1 February 2027: log in to the online portal of the AEAT, Spain's tax agency, with Cl@ve or a certificate, open the form (or upload the file from your software), copy in the figures from the year's Forms 303, click Validar and then Presentar declaración. There is nothing to pay.

Form 390 is Spain's annual VAT summary return (declaración-resumen anual): it brings together in one document what you declared on your Forms 303 and lets the tax agency (Hacienda) cross-check the data. If you want to know what it is and who files it, see the Form 390 page. Here we get practical: how to fill it in and file it yourself, step by step.

Before you start: what to have to hand

• Your four Forms 303 for the year, with their receipts and any corrective returns. If you file monthly, all twelve. If you have lost one, you can retrieve it under "Consulta de declaraciones presentadas" on the G412 procedure page and on the Form 303 page.
• Your record books of invoices issued and received, to check bases and VAT if something does not add up.
• Your activity code and IAE heading, the ones from your tax registration.
• A way to identify yourself. According to the AEAT's Form 390 instructions, pages 2 and 3, you can use a digital certificate, Cl@ve (individuals only; public and private limited companies, large businesses and anyone on the REDEME must use a certificate) or eIDAS if you have a digital identity from another EU country.

Basic vocabulary: the AEAT is the Agencia Tributaria, also called Hacienda. Output VAT (IVA repercutido) is the VAT you charge on your invoices, and input VAT (IVA soportado) is the VAT you pay on your purchases and expenses. For rates and exemptions, see our guide to VAT for the self-employed.

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The fourth-quarter Form 303 and Form 390 share a deadline in January, so it pays to prepare them together. The Form 303 deadlines are in its 2026 instructions.

First, check whether you have to file it

Article 71.7 of the VAT Regulation requires anyone who files periodic returns to file the annual summary, and Order EHA/3111/2009 sets how and when. In plain terms: if you file Form 303 under the general VAT scheme, you will usually have to file it, even if you invoiced nothing in some quarter.

You are not required to file it if you only carry out transactions exempt under articles 20 and 26 of the VAT Law (for example, many healthcare or regulated education activities), if you only file Form 369 under the one-stop shop, or if you only file non-periodic returns. Retailers who only sell under the equivalence surcharge scheme do not file Form 303 for those sales, so they do not file Form 390 either.

These groups are exempt, according to the AEAT's instructions, pages 1 and 2:

"Common territory" means you are not taxed in the Basque Country or Navarre. If you rent out a commercial unit and also invoice as a designer under the general scheme, you file Form 303 for that activity and you are not exempt. Anyone who is exempt through módulos or rentals instead fills in the section for exempt taxpayers on the Form 303 for the last period, with their activity, the pro rata if they apply it and their total turnover for the year. The exemption does not apply if you left the tax register before the last period of the year began: in that case you file Form 390.

Deadlines: when to file Form 390 for 2026

Article 8 of Order EHA/3111/2009 sets the deadline as the first thirty calendar days of January of the following year. The AEAT's instructions, page 2, add that deadlines falling on a non-working day are moved to the next working day.

• 2025 tax year: according to the AEAT's deadlines page, it was filed from 1 to 30 January 2026. The 30th was a Friday, so nothing moved.
• 2026 tax year: 30 January 2027 is a Saturday and the 31st a Sunday. Both are non-working days under article 30.2 of Law 39/2015, which applies to tax procedures as a fallback under article 7.2 of the General Tax Law. That is why Form 390 for 2026 is due on Monday 1 February 2027, the same date as the fourth-quarter Form 303.

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The same deadlines page provides that, if technical problems prevent online filing within the deadline, you can file during the following four calendar days; this is not a general extension. Every date for the year is in the 2026 tax calendar.

As of 12 October 2026 the portal offers the form for the 2025 tax year; the 2026 form is usually published close to the deadline. The change already published is Order HAC/27/2026, which adapts Form 390 for 2026 to fuels held in tax warehouses other than customs warehouses. If you do not deal in fuel, it does not affect you.

How to file Form 390 on the AEAT portal, step by step

The G412 procedure page offers three routes: the web form, a file generated by your accounting software and batch filing for professionals. There is also a simulator to practise without filing anything. Here we follow the web form, using the steps in the AEAT's technical help.

1. Open the service. On the G412 page, click "Modelo 390. Ejercicio 2026. Presentación" once it is available.
2. Log in with a certificate or Spanish electronic ID (DNI electrónico), Cl@ve Móvil or eIDAS. A professional can file it on your behalf through social collaboration (colaboración social) or a power of attorney.
3. Enter your tax ID (NIF) and your name and click "Aceptar". Double-check the NIF: you cannot change it without starting again.
4. Read the notice about who is not required to file. If that is you, stop here.
5. Choose how to start: "Nueva declaración", "Continuar" to pick up what you saved or "Modificar declaración" if you have already filed one for the same year.
6. Fill in the sections using the "Apartados" index or the arrows. The magnifying glass between "Apartados" and "Vista previa" finds boxes by number or description.
7. Save often with "Guardar": the data stays with the AEAT and you can carry on another day. Each save overwrites the last one.
8. Click "Validar". Warnings do not stop you filing; errors do. "Ir al error" takes you to the box. Repeat until you see "No existen errores".
9. Check the preview in PDF. It is a draft and does not count as filing.
10. File. Click "Presentar Declaración", tick "Conforme" and click "Presentar Declaración" again.
11. Keep the receipt: the PDF with the secure verification code (CSV) is your proof.

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Box by box: a full worked example

Marta is self-employed, builds websites for small businesses and is taxed under direct assessment (estimación directa) and the general VAT scheme, in the common territory. She files Form 303 quarterly and invoices everything at 21%. Her expenses with deductible VAT are hosting, software, a coworking space and, in the third quarter, a project she subcontracted. She has no capital goods, intra-EU transactions or exempt transactions. Her four Forms 303 for 2026:

In the third quarter her input VAT (€1,890) was higher than her output VAT (€1,680): Form 303 came out at −€210, Marta paid nothing and subtracted that €210 in the fourth quarter. That is why the last two columns add up to the same total: results, €1,470 + €1,890 + (−€210) + €2,415 = €5,565; amounts payable, €1,470 + €1,890 + €0 + €2,205 = €5,565. The balance arose and was used within 2026, so nothing is left over at year end.

The boxes follow the instructions for the 2025 tax year. On the 2026 form (annex IV of Order HAC/27/2026), the boxes in this example keep their numbers; box 112 is added and the formulas for boxes 86 and 94 change.

Statistical data. Under "Actividad", "Desarrollo de páginas web" (website development). Under "Clave", A05 (other professional activities); with a business activity it would be A03. Add her IAE heading. With several activities, you mark the one with the highest turnover as the main one. The box for transactions with third parties is ticked only if you have transactions to report on Form 347: going over €3,005.06 with one client is not enough, because article 33.2.i of the Tax Management and Inspection Regulation excludes what is already reported on other returns. Marta's invoices to small businesses carry IRPF (income tax) withholding and already appear on each client's Form 190, so those sales stay off Form 347. The same goes for her purchases: she subcontracted the third-quarter project to another self-employed developer who invoiced her with withholding, and Marta reports it on her Forms 111 and 190; her other suppliers (hosting, software, coworking) each stay under €3,005.06 for the year. With nothing left to report on Form 347, she leaves the box unticked.

Output VAT. Box 05, base at 21%: €40,000. Box 06, VAT: €40,000 × 0.21 = €8,400. As she only uses that rate, the totals of bases and VAT (boxes 33 and 34) are €40,000 and €8,400, and, with no equivalence surcharge, box 47 (total output VAT) is also €8,400.

Deductible VAT. In the 21% boxes (605 and 606 on the 2025 form) she enters the base, €2,000 + €1,500 + €9,000 + €1,000 = €13,500, and the VAT, €420 + €315 + €1,890 + €210 = €2,835. The totals match: box 48, base of current domestic purchases, €13,500; box 49, VAT, €2,835. With no other deductions, box 64 (total deductions) is €2,835.

General scheme result (box 65). €8,400 − €2,835 = €5,565.

Annual return result. Box 84 (sum of results): €5,565, because she is not on módulos and has no regularisations (adjustments to earlier deductions). Box 85 (offset of VAT from the previous year): €0; it only covers balances from earlier years, and the €210 from the third quarter is already subtracted within the €5,565. Box 86: for 2026 it is calculated as 84 + 659 − 85 − 112 (in 2025 it was 84 + 659 − 85). Box 659 covers import VAT settled by Customs only when you have opted to defer it under article 74.1 of the VAT Regulation (AEAT VAT manual), and box 112 covers payments on account for fuel supplies leaving a tax warehouse. Marta has neither, so box 86 is €5,565 + €0 − €0 − €0 = €5,565.

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Results of the returns. Box 95, total amounts payable on her Forms 303: €1,470 + €1,890 + €0 + €2,205 = €5,565. Under section 9.1 of the instructions, this is what came out payable on each Form 303 even if you deferred it or did not pay it, not what went through your bank. Her last Form 303 came out payable, so boxes 97 (to carry forward) and 98 (to refund) stay empty, and box 662 (quarterly balances not used during the year) stays at 0.

Turnover. Box 99, transactions under the general scheme excluding VAT: €40,000. With no other transactions, box 108 (total turnover) is also €40,000.

Direct debit: Form 390 has no payment, the January Form 303 does

Form 390 has nothing to pay or refund, so there is nothing to pay by direct debit. But within the same window you file the fourth-quarter Form 303, which may well come out payable.

According to the AEAT's 2026 direct debit calendar, the quarterly Form 303 can generally be paid by direct debit from 1 to 25 January (from 1 to 15 in April, July and October); for Q4 2025 the page shows "1 al 27 de enero" (1 to 27 January). The same page says that if filing is extended because of a non-working day, direct debit is extended by the same number of days.

After the direct debit date, you pay Form 303 another way, such as a reference number (NRC) from your bank, until the last day of the window.

Common mistakes when filing Form 390

• Fixing on Form 390 what is wrong on a Form 303. Form 390 summarises; it does not settle anything. If a Form 303 underpaid, you correct that Form 303.
• Counting figures twice because of corrective returns. Use the final figures for each period, without adding bases, VAT or results twice. A corrective return replaces the original; only supplementary returns add their amount to the period, according to the Form 390 instructions.
• Thinking being self-employed makes you exempt. It does not. Check whether you meet the módulos or rentals conditions, or whether you keep your books through the SII.
• Including VAT in turnover. Box 99 excludes VAT and the equivalence surcharge.
• Putting same-year offsets in box 85. Only balances from earlier years go there.
• Filing without validating or keeping the receipt. The PDF with the CSV is what proves you filed.

If you make a mistake: replacement Form 390 and corrective Form 303

Form 390 cannot be supplemented, because it carries no payment. You correct it with a replacement return (declaración sustitutiva): choose "Modificar declaración", correct the figures, tick "declaración sustitutiva" and enter the 13-digit receipt number of the earlier return, as the AEAT's instructions, page 5, require. The new return fully cancels the earlier one. There is also a replacement return for VAT adjustments in insolvency proceedings, which does not affect most self-employed people.

If the mistake comes from a Form 303 that underpaid, first file the corrective return (autoliquidación rectificativa) for that quarter, following the Form 303 instructions, and then the replacement Form 390 with the final figures. If what you forgot is a deduction, you do not need to correct anything: you can deduct it in a later period within the four years in article 99.3 of the VAT Law.

Penalties depend on what went wrong:

• Filing late. Article 198 of the General Tax Law treats it as a minor offence with a fixed fine of €200, reduced to €100 if you file late of your own accord, before any request.
• Incomplete or inaccurate figures. Article 199.2 sets a fixed fine of €150, as an incorrect return with no financial loss. It does not apply if you file a replacement return of your own accord before any request.
• A Form 303 that underpaid. If you correct it yourself, article 27 sets a surcharge of 1% plus another 1% for each full month of delay, with no interest or penalty; after twelve months the surcharge is 15% and late-payment interest is added from the day after those twelve months. If the tax agency finds it, there may be a penalty.

How Melso helps

Melso is your AI tax agent, with human professionals behind it. You send it invoices and receipts on WhatsApp, it organises your income and expenses and spots what is missing. Melso and its professionals prepare and review the returns included for your case; Form 390 may or may not be included, depending on your activity and fiscal profile, and the scope is confirmed before you sign up. You approve the exact draft in the app and, with the necessary authorisation, the professional files that version with the AEAT and you keep the receipt.

To find out whether Form 390 is covered in your case, see our Form 390 page; you can also read what an online gestoría for the self-employed does or see the plans. Start at melso.ai or click Message us on WhatsApp.

This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.