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VAT practical manual 2021.

Deadline and means of filing

1. Filing period

The annual summary declaration must be submitted within the same period as the last self-assessment of VAT for the financial year, that is, from January 1 to 30 of the following year.

2. Forms of filing

Form 390 will be presented electronically through the Internet, at the electronic headquarters of the State Tax Administration Agency, through:

  1. Recognized electronic certificate. It may be used by all taxable persons.

    However, its use is mandatory for taxpayers registered in the Monthly Refund Registry, those who have the status of a large company or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the special regime of the group of entities, the Public Administrations, as well as those that have the legal form of a public limited company or limited liability company.

  2. The Cl@ve system or signature system with access code in a previous registration as an established user. It may be used by all natural persons not required to use an electronic certificate.

    Since January 1, 2020, the presentation via SMS message of model 390 has been eliminated.

2.1 What technical requirements are needed for electronic filing

In order to submit the VAT annual summary declaration, the following must be taken into account:

  1. The declarant must have a tax identification number (NIF).

  2. To carry out the presentation, a file must be previously generated with the declaration to be transmitted, which can be obtained by using the form developed by the Tax Agency or by a computer program capable of obtaining a file with the same format.

  3. If the electronic presentation is made using an electronic certificate recognized by the Tax Agency, the browser must have it incorporated.

  4. If the electronic presentation is to be carried out using the Cl@ve system, the declarant must be previously registered in the system.

2.2 How the declaration is submitted

The procedure for submitting model 390 will be as follows:

  1. The declarant or, where applicable, the presenter, will contact the electronic headquarters of the Tax Agency on the Internet and will proceed to:

    1. Fill out the form 390 or select the file with the declaration to transmit.

    2. Transmit the corresponding declaration:

      • With the recognized certificate previously installed in the browser.

      • With the Cl@ve system (exclusive for natural persons not required to use a certificate).

  2. If the declaration is accepted, the Tax Agency will return on screen the presentation data validated with a secure verification code, as well as the date and time of the presentation.

    In the event that the declaration is rejected, the errors detected will be displayed on the screen so that they can be corrected.

  3. The presenter must keep the accepted declaration and the validated data with the corresponding secure verification code.

2.3 Social collaboration in the presentation of declarations

The electronic presentation of Value Added Tax declarations can be carried out, in addition to the taxpayer himself or by an agent, by a person or entity authorized to present declarations on behalf of third parties, in accordance with the provisions of the articles 79 to 81, both inclusive, of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27 , in which social collaboration is developed in the management of taxes for the telematic presentation of declarations, communications and other tax documents.

You can obtain more information about social collaboration on the Tax Agency website.