Tax Calendar
Form 390
Annual informative VAT declaration — summary of all VAT operations for the year. No payment or refund is generated.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 390?
Form 390 (Modelo 390) is the annual informative VAT return. It summarises all VAT operations during the calendar year that were reported in quarterly Form 303 returns.
Unlike Form 303, the 390 does not result in a payment or refund — its sole purpose is to give the AEAT an annual picture of VAT operations, broken down by transaction type and tax rate.
The 390 allows taxpayers and the tax authority to reconcile the consolidated annual data across the four quarterly periods.
Who must file?
- All self-employed workers and businesses that filed quarterly Form 303 returns during the year.
- Also those who were registered for VAT purposes during the year, even if they had no transactions.
Exceptions and exemptions:
- Businesses using the Immediate Supply of Information system (SII): they provide VAT data in real time and are exempt from Form 390.
- Self-employed under the simplified VAT regime may have different obligations regarding Form 390. Consult our office to confirm whether you are required to file it.
Filing deadlines
| Period | Deadline |
|---|---|
| Full calendar year | By 30 January of the following year Form 390 for 2025 is due by 30 January 2026, coinciding with the Q4 Form 303 deadline. |
Both Form 303 Q4 and Form 390 share the same deadline: 30 January.
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 390 and the tax year.
- 4 Enter the annual consolidated data: total operations by tax rate (21%, 10%, 4%), annual output VAT and deductible input VAT.
- 5 Verify that the annual totals reconcile with the four quarterly Form 303 returns.
- 6 Submit the return and save the confirmation.
Required documentation
- The four Form 303 quarterly returns filed during the year.
- Annual sales and purchase VAT ledgers.
- Data on exempt, non-taxable or reverse-charge transactions.
Penalties for non-compliance
- Form 390 is an informative return: the penalty for not filing or filing late is a formal infringement penalty (not proportional to any tax amount due).
- The penalty for not filing or filing Form 390 late varies depending on circumstances. Consult our professionals for the specific amount applicable to your case.
Related forms
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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