Modelo 390: annual VAT summary (AEAT)
This is the VAT year-end: an annual summary of everything you declared in your Modelos 303. Useful if you are NOT exempt (SII or 4T with additional info) and need to reconcile the year with Hacienda.
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- Prepares your case file and documentation
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What the agency does
AEAT
- Receives and reviews your application
- Issues the resolution or official document
Guía completa
What you need to have ready
- Cl@ve PIN or Certificado digital/DNIe with the NIF of the holder.
- Totals of all Modelos 303 for the year (income/charged and supported VAT amounts).
- Libros registro de IVA (issued, received, intracomunitarias, bienes de inversión).
- Epígrafe of the IAE and the activities you actually carried out.
- Definitive prorrata and regularisations of bienes de inversión (if applicable).
Documentation
- NIF and current census data.
- PDF receipts of the 303s filed (to reconcile boxes if needed).
- Detail of the annual volume of operations: taxable, exentas, non-taxable, RECC, exports, intracomunitarias.
- If you are rectifying: receipt number of the previous Modelo 390 for the replacement.
Step by step
- Check if you are obliged: if you are in SII or ticked and completed the annual info in the 303 del 4T, you are normally exempt (except special prorrata, differentiated sectors, group of entities…).
- Go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-390.html and enter Presentación Modelo 390. Identify yourself with Cl@ve or certificado.
- Fill in: Identification and Devengo (year), Statistical data (IAE), Operations (volume), Special regimes, Prorrata, Bienes de inversión. Everything must match the sum of your 303s.
- Validate and fix errors. If the form warns about mismatches, check prorrata and bienes de inversión: those break the reconciliation most often.
- Submit and download the justificante PDF con CSV. Keep it with your 303s and books. If you made a mistake, file a sustitutiva marking that option and giving the previous receipt.
Time-saving tricks
- Keep a reconciliation sheet with totals of each 303 and the annual total. If it doesn't match, you spot the problem fast.
- If you use accounting software, export the volume of operations by type (taxable, exentas, RECC, intra) and avoid typing figures manually.
- The form works better on Chrome/Edge on a desktop. Enable pop-ups for the receipt.
- If you get stuck, book assistance: https://www.agenciatributaria.gob.es/AEAT.sede/citaPrevia/CitaPrevia.shtml
Common mistakes that mess up the filing
- Filing when exempt: if you were exempt because of SII or the 303 4T annual info, you just did extra work and may cause confusion.
- Mismatch with the 303s: forgetting prorrata, not including bienes de inversión or misclassifying exenta operations.
- Out of deadline: from 1 to 30 de enero. After that the fixed penalties arrive.
- Out-of-date census data: wrong IAE epígrafe or activity and you get inconsistencies.
- Browser issues: blocking the receipt pop-up and ending up without the PDF. Enable pop-ups.
- 1.Check if you are obliged: go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-390.html and read “Quién está obligado”. If you are in SII or ticked and completed the additional info in the 303 for the 4T, you are usually exempt (with exceptions).
- 2.Gather the data: add up the amounts from your 303s for the year and cross-check them with your books. If you apply prorrata or have bienes de inversión, calculate the regularisations.
- 3.Go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-390.html and click “Presentación Modelo 390”. Identify yourself with Cl@ve, certificado or DNIe.
- 4.Fill the form: Identification, Devengo (year), Statistical data (IAE), Operations (volume), Special regimes, Prorrata, Bienes de inversión. It must match the sum of your 303s.
- 5.Validate, fix errors and submit. Download the justificante PDF con CSV and keep it with your 303s and books.
- 6.Made a mistake? File a “declaración sustitutiva” by marking that option and giving the receipt number of the previous one.
- 7.If you can't manage online, book an assistance appointment at https://www.agenciatributaria.gob.es/AEAT.sede/citaPrevia/CitaPrevia.shtml and they can help you file from the office.
- Cl@ve PIN or Certificado digital/DNIe with the declarant's NIF
- Receipts and totals of all your Modelos 303 for the year (quarterly or monthly)
- Libros registro de IVA: issued, received, bienes de inversión and intracommunity operations
- Epígrafe/s of the IAE and the activity/activities carried out during the year
- Definitive prorrata percentage (if you apply prorrata) and regularisations of bienes de inversión
- Detail of the annual volume of operations (taxable/non-taxable, exentas, RECC, exports, intracomunitarias)
- Receipt number of the previous Modelo 390 (only if you are going to file a replacement)
Legal deadline fixed
It must be filed from 1 to 30 de enero of the following year. If you miss it, you can get a fixed penalty (typical: 200€) which is usually reduced if you regularise before receiving a requirement.
Common exemptions
If you use SII or completed the additional information in the 303 for the 4T (and ticked the box), you normally DO NOT file the 390. Watch out for exceptions: special prorrata, several differentiated sectors, groups of entities…
Reconcile with 303s
If the 390 doesn't match the sum of your 303s, you'll get requests. Check prorrata, bienes de inversión and exenta/non-taxable operations.
Forales aren't here
If you pay taxes in Navarra or País Vasco, Modelo 390 is handled by the Hacienda Foral there. Don't file it at the AEAT.
Annoying tech
The online form usually works better in Chrome/Edge. Avoid mobiles and ad-blockers. Have pop-ups enabled to get the justificante PDF.
¿Qué necesito para completar Modelo 390 (IVA Anual) sin que me lo rechacen?
Modelo 390 (IVA Anual) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, el formulario tiene 6 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Do I have to file the 390 if I'm in SII?
No, if you keep books via SII you're exempt from the 390. Still, keep your books and 303s in case of cross-checks or requests.
I ticked the 303 4T box with the annual info, do I file the 390?
Generally no. That box usually exempts you. You'd only file 390 if you fall into an exception (special prorrata, differentiated sectors, group of entities, etc.).
How do I correct a 390 already filed?
File a declaradón sustitutiva for the 390, marking the relevant box and giving the receipt number of the previous filing. There's no ‘modify’ — you replace it.
Can I be fined for not filing the 390?
Yes, if you were obliged to file. The typical fixed penalty is around 200€ and can be reduced if you file before being required and pay promptly.
I'm self-employed under módulos (régimen simplificado), do I have to file the 390?
It depends: if you're exempt because you completed the additional info in the 303 4T, no. If you didn't do that or fall into an exception, yes.
I had no activity all year, do I still need to file?
If you were registered for IVA and aren't exempt, yes: the 390 is filed even with zero activity. If you deregistered and had no obligation, then no.
Can I file with Cl@ve without a certificate?
Yes. 390 accepts Cl@ve, certificado digital or DNIe. If you don't have Cl@ve, request it by videoconference or go to an office to activate it.
¿Qué es Modelo 390 (IVA Anual) y ante qué organismo se presenta?
Modelo 390 (IVA Anual) es un trámite gestionado por AEAT. Trámite oficial de 390 gestionado por AEAT. Incluye guía completa, requisitos y plazos reales según normativa vigente.
¿Cuánto cuesta realizar Modelo 390 (IVA Anual)?
El coste de Modelo 390 (IVA Anual) es Variable. Verifica importes actualizados en la sede de AEAT antes de presentarlo.
¿Cuánto tarda Modelo 390 (IVA Anual)?
El tiempo estimado para Modelo 390 (IVA Anual) es 1–4 semanas. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 390 (IVA Anual)?
Para Modelo 390 (IVA Anual) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 390 (IVA Anual) necesita cita previa?
Sí, Modelo 390 (IVA Anual) normalmente requiere cita previa en AEAT. Reserva con antelación porque la disponibilidad suele ser limitada.
¿Quién está obligado a presentar Modelo 390 (IVA Anual)?
Están obligadas a presentar Modelo 390 (IVA Anual) las personas físicas o entidades que cumplan los umbrales y supuestos previstos por la AEAT. Conviene revisar cada año la normativa vigente publicada por la AEAT.
¿Puedo presentar Modelo 390 (IVA Anual) fuera de plazo?
Presentar Modelo 390 (IVA Anual) fuera de plazo puede conllevar recargos y, en su caso, intereses de demora y sanciones. Aun así, siempre es mejor presentarlo tarde que no presentarlo.
¿Dónde consulto los plazos oficiales de Modelo 390 (IVA Anual)?
Los plazos oficiales de Modelo 390 (IVA Anual) se publican en la sede electrónica de la AEAT y varían por ejercicio. Consulta el calendario del contribuyente de la AEAT para confirmar fechas exactas.
¿Qué necesito para completar Modelo 390 (IVA Anual) sin que me lo rechacen?
Para completar Modelo 390 (IVA Anual) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 390 (IVA Anual) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, el formulario tiene 6 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
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1.Check if you are obliged: go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-390.html and read “Quién está obligado”. If you are in SII or ticked and completed the additional info in the 303 for the 4T, you are usually exempt (with exceptions).
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