Form 390-Technical assistanceSkip information index
Form 390. Filing by form
Using the "Form 390" web form. VAT Annual Summary Declaration "you can fill in and file the tax return electronically.
How can I identify myself?
- With electronic certificate or electronic DNI
- With Cl@ve PIN (only individuals)
Types of representation
- On your own behalf (declarant/holder of the tax return)
- On behalf of third parties: Through social collaboration, empowerment or succession
In the initial window, fill in the Tax ID, name and surname (s) or company name and click "Accept."
Note: The Tax ID cannot be modified later (to change it, it will be necessary to generate a new tax return, starting the completion from the beginning).
A notification will be displayed informing you of the cases in which you are not obliged to file form 390.
Then, depending on the status of the notification, you will have three options:
"Continue" to load the data stored on the Tax Agency servers that were saved in a previous session
"Modify tax return" to load the details of a tax return filed previously and make modifications
"New tax return" to access the form and complete the tax return from the start.
Access the different pages of the tax return from the "Sections" index or use the navigation arrows.
If you have any questions about completing the form, go to the option "ADI. Need help "? In the lower right corner to link to the available tax information and the assistance services.
By clicking "Save" you can save the data on the Tax Agency servers, in order to recover them in a subsequent session. Please note that if a tax return already exists, it will be overwritten.
Check if there are errors by clicking on the "Validate tax return" option in the top menu.
The detected notifications or errors will be displayed. Notifications are informative and do not prevent the submission. Errors must be corrected in order to file the tax return.
The "Go to error" and "Go to the notification" buttons are directed to the box or page that must be reviewed or corrected.
If the tax return does not contain errors, you will obtain the message "There are no errors."
You can obtain a draft tax return at any time in PDF, which is not valid for filing and saving it using the option "You can click here to download the PDF." To correctly view the draft, you need a PDF viewer.
Click on "Return to tax return" or start a "New tax return."
If there are no errors, click on "Sign and Send" to file the tax return. In the next window, tick the box "OK" and, again, "Sign and Send."
If the filing is correct, you will obtain a response page with the Secure Verification Code (CSV) and the PDF of the tax return filed.