# How to file Form 390 in Spain, step by step

URL: https://melso.ai/en/blog/how-to-file-modelo-390
Published: 2026-10-12 · Updated: 2026-10-12

A practical guide to filing Form 390 (modelo 390) on the AEAT's online portal: logging in, the steps in the form, box by box with a worked example, the deadline of 1 February 2027, common mistakes and how to correct it.

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.

> [!RESUMEN]
> - Form 390 is the annual VAT summary: it gathers the year's Forms 303 and has nothing to pay or refund.
> - The one for 2026 is filed from 1 January to 1 February 2027, the same window as the fourth-quarter Form 303.
> - It can only be filed online, with a certificate, Cl@ve (individuals) or eIDAS.
> - Compare box 86 (annual result) with box 95 (the total payable on your Forms 303) and, if they differ, check the balances carried forward or refunded in section 9.
> - To correct it you file a replacement return quoting the 13-digit receipt number of the earlier one.

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](/en/tramites/modelo-390). 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](/en/blog/how-to-file-modelo-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](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G412.shtml) 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](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf#page=2), 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](/blog/iva-autonomos).

![Form 303 is the VAT return, filed quarterly or monthly, with a payment, carry-forward or refund, and you correct it with a corrective return. Form 390 is the annual information summary, filed once in January, with no payment, and you correct it with a replacement return.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/modelo-390/1-compare-8b2b922023.png?w=1600&h=1138&m=1&mw=1080&mh=2253 "Source: AEAT instructions for Forms 303 (2026) and 390.")

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](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2026.html).

## First, check whether you have to file it

[Article 71.7 of the VAT Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925) requires anyone who files periodic returns to file the annual summary, and [Order EHA/3111/2009](https://www.boe.es/buscar/act.php?id=BOE-A-2009-18472) 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](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf#page=1):

| Group | Condition | Can it apply to a self-employed person? |
|---|---|---|
| SII | They keep their VAT record books on the AEAT portal (the SII system): those on the REDEME, large businesses (turnover above €6,010,121.04), VAT groups or anyone who opts into the SII | Yes, if you join the REDEME (the monthly refund register) or opt into the SII |
| Fuel tax warehouses | Holders of tax warehouses for petrol, diesel or biofuels and those who extract these products (included by the instructions in the SII group) | Yes, if that is your activity |
| Módulos (the simplified VAT scheme for small businesses) and rentals | They file Form 303 quarterly, are taxed only in the common territory and their activities with periodic returns are the simplified VAT scheme and/or renting out urban property | Yes |

"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](https://www.boe.es/buscar/act.php?id=BOE-A-2009-18472) sets the deadline as the **first thirty calendar days of January** of the following year. The [AEAT's instructions, page 2](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf#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](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-390-iva-declaracion-resumen-anual_/plazos-presentacion.html), 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](https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565#a30), which applies to tax procedures as a fallback under [article 7.2 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a7). That is why Form 390 for 2026 is due on **Monday 1 February 2027**, the same date as the fourth-quarter Form 303.

![The 2026 tax year closes on 31 December 2026. The window for Form 390 and the fourth-quarter Form 303 opens on 1 January 2027. Form 303 can be paid by direct debit until 27 January, and both can be filed until Monday 1 February 2027.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/modelo-390/2-timeline-edc80a20a0.png?w=1600&h=812&m=1&mw=1080&mh=1863 "Source: Order EHA/3111/2009, Form 390 instructions and the AEAT direct debit calendar.")

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](/blog/calendario-fiscal-2026).

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](https://www.boe.es/boe/dias/2026/01/26/pdfs/BOE-A-2026-1761.pdf), 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](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G412.shtml) 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](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/presentacion-declaraciones-ayuda-tecnica/modelo-390/modelo-390-presentacion-mediante-formulario.html).

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.

![Six steps to file Form 390: open the G412 procedure page, identify yourself with a certificate, Cl@ve or eIDAS, choose a new return, fill in the sections with the figures from your Forms 303, validate until there are no errors, and file, keeping the receipt with its CSV.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/modelo-390/3-steps-1af6fb445e.png?w=1600&h=996&m=1&mw=1080&mh=2049 "Source: AEAT technical help for the Form 390 web form.")

## 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:

| Quarter | Invoiced base | Output VAT (21%) | Expenses base | Deductible input VAT | Result (before carry-forward) | Payable on Form 303 |
|---|---|---|---|---|---|---|
| Q1 | €9,000 | €1,890 | €2,000 | €420 | €1,470 | €1,470 |
| Q2 | €10,500 | €2,205 | €1,500 | €315 | €1,890 | €1,890 |
| Q3 | €8,000 | €1,680 | €9,000 | €1,890 | −€210 | €0 (€210 carried forward to Q4) |
| Q4 | €12,500 | €2,625 | €1,000 | €210 | €2,415 | €2,205 (€2,415 − €210 carried forward) |
| **Total** | **€40,000** | **€8,400** | **€13,500** | **€2,835** | **€5,565** | **€5,565** |

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](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf). On the [2026 form (annex IV of Order HAC/27/2026)](https://www.boe.es/boe/dias/2026/01/26/pdfs/BOE-A-2026-1761.pdf#page=24), 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](/blog/modelo-347): going over €3,005.06 with one client is not enough, because [article 33.2.i of the Tax Management and Inspection Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a33) 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](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2025/capitulo-09-declaraciones-informativas-iva-379/declaracion-resumen-anual-modelo-390/contenido-modelo-390.html)), 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.

![Marta charges €8,400 of output VAT in 2026 (box 47) and subtracts €2,835 of deductible VAT (box 64): the result of the general scheme and of the annual return, boxes 65 and 86, is €5,565, the same as box 95.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/modelo-390/4-breakdown-0b0f2b45bb.png?w=1600&h=782&m=1&mw=1080&mh=1371 "2026 tax year, made-up figures. No offsets from earlier years, imports or fuel.")

**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.

| Box | What it is | Marta's figure |
|---|---|---|
| 05 / 06 | Base and VAT charged at 21% | €40,000 / €8,400 |
| 47 | Total output VAT | €8,400 |
| 605 / 606 | Deductible base and VAT at 21% | €13,500 / €2,835 |
| 48 / 49 | Total deductible base and VAT on current purchases | €13,500 / €2,835 |
| 65 | General scheme result | €5,565 |
| 85 | Offset from earlier years | €0 |
| 86 | Annual return result | €5,565 |
| 95 | Total payable on Forms 303 | €5,565 |
| 99 / 108 | Turnover | €40,000 / €40,000 |

> [!CONSEJO]
> Before you validate, compare box 86 with box 95: for Marta, €5,565 in both. Offsets from earlier years are already taken off in box 85, so on their own they do not explain a difference. If the two do not match, check the results and balances in section 9: what was left to carry forward or refund in the last period (boxes 97 and 98) and the balances from other quarters not used during the year (box 662). If they still do not match, look for the mistake in one of your Forms 303 or in Form 390.

> [!MELSO]
> If matching Form 390 to the year's Forms 303 is what you struggle with, Melso and its professionals prepare and review it when it is included for your activity and tax profile, and you approve the draft before it is filed: see [Form 390 with Melso](/en/tramites/modelo-390).

> [!EJEMPLO]
> If Marta had left out an expense invoice with a €500 base in the third quarter, she would be missing €105 of deductible VAT (€500 × 0.21). She cannot just add it on Form 390, which reflects her Forms 303 as they stand. She can deduct it on a later Form 303, within the four years allowed by [article 99.3 of the VAT Law](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740#a99), or correct the third-quarter Form 303.

## 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](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html), 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.

> [!IMPORTANTE]
> In January 2027 filing runs two extra days, to 1 February, so under that rule the fourth-quarter Form 303 for 2026 can be paid by direct debit until 27 January. If you want to pay Marta's Form 303 (€2,205) by direct debit, file it first and leave Form 390 for later, within its deadline.

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](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf#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](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2026.html), 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](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198) 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](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a199) 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](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) 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](/en/tramites/modelo-390); you can also read what an [online gestoría for the self-employed](/en/blog/online-gestoria-self-employed-spain) does or see the [plans](/en/pricing). Start at [melso.ai](https://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.

## Frequently asked questions

### How do I file Form 390?

Only online, on the online portal (Sede electrónica) of the AEAT, Spain's tax agency. You can use the web form or upload a file generated by your accounting software. To identify yourself you can use a digital certificate, Cl@ve if you are an individual, or eIDAS if you have a digital identity from another European Union country. An authorised professional can also file it for you. Keep the receipt with its secure verification code.

### Can I file Form 390 with Cl@ve?

Yes. Cl@ve works for individuals, which covers most self-employed people. Public and private limited companies (SA and SL), large businesses and anyone on the monthly refund register (REDEME) must use a digital certificate. The AEAT's technical help for the form lists Cl@ve Móvil, a certificate or Spanish electronic ID (DNI electrónico) and eIDAS as ways to identify yourself.

### When is Form 390 due?

Within the first thirty calendar days of January of the following year, moved to the next working day if the last one is a non-working day. Form 390 for 2025 was filed from 1 to 30 January 2026. The one for 2026 is due on Monday 1 February 2027, because 30 January 2027 is a Saturday and the 31st a Sunday. It shares its deadline with the fourth-quarter Form 303.

### Can I set up a direct debit for Form 390?

There is no need, because Form 390 has nothing to pay or refund: it is an information summary. What you can pay by direct debit is the fourth-quarter Form 303, which shares the deadline. As a general rule, direct debit runs from 1 to 25 January, and the AEAT extends that limit by as many days as filing is extended: for Q4 2025 it was 27 January 2026.

### Which boxes on Form 390 do I need to check?

For a self-employed person under the general VAT scheme: boxes 05 and 06 (base and VAT charged at 21%), 47 (total output VAT), 48 and 49 (deductible VAT on current expenses), 65 (general scheme result), 86 (annual return result), 95 (amounts payable on your Forms 303, paid or not) and 99 and 108 (turnover, excluding VAT).

### How do I correct a Form 390 I have already filed?

By filing a replacement return (declaración sustitutiva). In the form you choose Modificar declaración, correct the figures, tick the replacement return box and enter the 13-digit identification number (the receipt number) of the earlier return. There is no supplementary Form 390, because it carries no payment. If the mistake comes from a Form 303 that underpaid, first correct that Form 303 and then replace Form 390 with the final figures.

### What happens if I file Form 390 late?

Form 390 carries no payment, so filing it late is the minor offence in article 198 of the General Tax Law (Ley General Tributaria): a fixed fine of €200, reduced to €100 if you file late of your own accord, before any request. Filing it on time with inaccurate figures can cost €150 (article 199.2), unless you correct it with a replacement return before the tax agency asks you to.

### Who has to file Form 390?

According to the AEAT's instructions, every VAT taxpayer required to file periodic returns, monthly or quarterly. In practice, almost every self-employed person under the general VAT scheme who files Form 303, such as designers, developers, consultants or shops not under the equivalence surcharge scheme. There are specific exemptions, so check your case before January.

### What is the difference between Form 303 and Form 390?

Form 303 is the periodic VAT return: you file it every quarter or every month and on it you pay, carry forward or ask for a refund. Form 390 is the information summary for the whole year: you file it once, in January, and it carries no payment. The figures on Form 390 must match your year's Forms 303 after any corrections: if you corrected one, use the final figure, without counting it twice.

### I deregistered as self-employed halfway through the year. Do I have to file Form 390?

If you had to file Form 303 for part of the year, as a general rule yes, the following January. And even if you fell under an exemption, the AEAT's instructions say it does not apply if you do not have to file Form 303 for the last period of the year because you left the tax register before that period began. In that case, you file Form 390.

## Sources

- [Form 390. VAT. Annual summary return (procedure G412)](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G412.shtml), AEAT, accessed 2026-10-12
- [Form 390. Technical help: filing with the web form](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/presentacion-declaraciones-ayuda-tecnica/modelo-390/modelo-390-presentacion-mediante-formulario.html), AEAT, accessed 2026-10-12
- [Form 390. Instructions for completing the form (tax year 2025)](https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/Instrucciones_modelo_390-2025.pdf), AEAT, accessed 2026-10-12
- [Form 390. Filing deadlines](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-390-iva-declaracion-resumen-anual_/plazos-presentacion.html), AEAT, accessed 2026-10-12
- [2026 taxpayer calendar. Filing deadlines for returns paid by direct debit](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html), AEAT, accessed 2026-10-12
- [Order EHA/3111/2009 approving Form 390 (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2009-18472), BOE, accessed 2026-10-12
- [Royal Decree 1624/1992, VAT Regulation (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925), BOE, accessed 2026-10-12
- [Law 58/2003 of 17 December, General Tax Law (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-12
- [Order HAC/27/2026 of 22 January amending Forms 303, 322, 353 and 390 (BOE no. 23, annex IV)](https://www.boe.es/boe/dias/2026/01/26/pdfs/BOE-A-2026-1761.pdf), BOE, accessed 2026-10-12
- [Form 303. 2026 instructions](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2026.html), AEAT, accessed 2026-10-12
- [VAT practical manual 2025. Contents of Form 390](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2025/capitulo-09-declaraciones-informativas-iva-379/declaracion-resumen-anual-modelo-390/contenido-modelo-390.html), AEAT, accessed 2026-10-12