Form 390 - Technical assistance

Previous yearsFiling form 390 for 2018 by SMS

For financial years prior to 2019, taxpayers who are not required to use the electronic certificate can acquire a preliminary 390 tax return by using the form provided in the E-Office to file the tax return by sending an SMS.

In this case, use the "Form 390.Financial year 2018.Submission of tax return with confirmation by SMS" in the 2018 financial year of "Gestiones de ejercicios anteriores" available in the list of procedures of "Form 390.VAT Annual Summary Tax Return" in the E-Office.

You do NOT need an electronic certificate or Cl@ve to access this.

First, a window will appear for you to enter your identification details, including NIF, first name and surnames, or business name.Be careful when entering your NIF as this information cannot be changed afterwards (to change it, you need to begin a new tax return).

In the identification details window, you will have two options:

1. "Upload" an .ses file saved in a previous session,
2. "Accept” to access the form and fill in the tax return from the start.

If you click "Upload”, a message will appear warning you that data you have previously entered will be deleted when you upload the tax return.Select the .ses file from wherever it was saved.

If you click "Accept" the form will appear, with a message informing you of the cases in which there is no obligation to file Form 390.

The form covers 17 pages, which you can access using the arrow buttons or by clicking the 'Sections' button to go directly to a specific section.

Once you have filled in the return, from the upper menu, check whether there are any errors and click 'Validate tax return'.Any notices or errors detected will be shown. Remember that these notices provide relevant information to take into account, but do not prevent you from filing the tax return.If the tax return contains errors, these must be corrected.'Go to error' and 'Go to notice' take you to the corresponding section to fix the error or fill in whatever is missing.If the tax return does not contain errors, you will receive the message "There are no errors".

The “Save” button allows you to save a file containing the information you entered but which is not validated (it may contain errors or be incomplete) and does not follow the required design for filing;the name format of this file is NIF-390-financial year and the extension is .ses.If you do not select a directory, this file will be automatically saved in the "Downloads" folder of the system or in the directory set by the browser to save downloaded files.You can retrieve this file by clicking the "Upload” button when accessing the form or from the panel at the top.

And if you want to obtain a draft for reviewing the data before submitting the tax return, you have the "Draft" tool to generate an invalid PDF for submission with your tax return.To view the draft properly, you need a PDF reader;we recommend the latest version compatible with your operating system.To go back to the tax return, click on 'Return to tax return', or begin a new tax return by clicking 'New tax return'.You can download the PDF by going to “click here to download the pdf”.

If there are no errors, you can download the preliminary 390 tax return in PDF format by clicking “Generate preliminary tax return”.A message will appear informing you of the procedure to be follow to file Form 390 tax return by SMS.

You will then receive the preliminary tax return PDF.The first page "Instructions for confirming the preliminary tax return" explains the procedure for filing by SMS.First, locate the receipt number on page 1 of the tax return.You must send an SMS to the number shown on the PDF, with the message “MODELO 390'”, followed by the receipt number and NIF, separated by a space.

After sending the SMS, the Tax Agency will send a reply by SMS (the sender appears as AEAT) confirming that the filing has been completed correctly and providing you with a CSV (Secure Verification Code) of 16 characters, which you must keep as proof of filing by SMS.Please note that the Tax Agency will always send an SMS reply.With the CSV, the filed form can be viewed in the E-Office, under "Document check using the secure verification code (CSV)".