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Large Companies Guide

3.1.1. Exempted from the presentation of model 390

The following taxpayers are not required to submit form 390:

  • Taxpayers with a quarterly settlement period who, paying taxes only in common territory, carry out activities under the simplified VAT regime and/or whose activity consists of leasing operations of urban real estate.

  • Taxpayers included in the SII.

NOTE : If any of these activities are carried out, and in addition another activity is carried out for which you are not required to declare, you will not be required to present form 390 either.

These taxpayers must declare the operations carried out in each fiscal year and the volume of operations, when they present form 303 in relation to the last period of the aforementioned fiscal year (that is, fourth quarter or twelfth month).

Specifically, they must declare these operations in the following section of form 303:

Image of the section Operations carried out in the year of model 303: Boxes 80, 81, 93, 94, 83, 84, 85, 86, 95, 96, 97, 98, 79, 99 and 88

For more details about this section, its boxes and how they should be completed, you can consult Instructions for form 303 New window .

You can access the procedure at the following link:

Model 303. VAT. Self-assessment New window .