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 must be submitted electronically via the Internet, at the Electronic Office of the State Tax Administration Agency, through:

1. Recognized electronic certificate. It may be used by all taxpayers.

   However, its use is mandatory for taxpayers registered in the Monthly Return Registry, those who have the status of large companies or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the Special Regime of the group of entities, Public Administrations, as well as those who 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.

   As of January 1, 2020, the submission of Form 390 by SMS message is no longer required.

2.1 What technical requirements are needed for electronic submission?

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 make the submission, a file must first be 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 filing is done using an electronic certificate recognized by the Tax Agency, the browser must have it incorporated.

4. If the electronic submission is to be made using the Cl@ve system, the declarant must be previously registered in the system.

2.2 How to submit the declaration

The procedure for submitting Form 390 will be as follows:

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

   1. Complete the form 390 or select the file with the declaration to be transmitted.

   2. Transmit the corresponding declaration:

      • With the previously recognized certificate installed in the browser.

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

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

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

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

2.3 Social collaboration in the presentation of declarations

In addition to the taxpayer himself or herself or a representative, the electronic filing of VAT returns may be carried out by a person or entity authorised to file returns on behalf of third parties, in accordance with the provisions of Articles 79 to 81, inclusive, of the General Regulations on tax management and inspection actions and procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, which develops social collaboration in the management of taxes for the electronic filing of returns, communications and other tax documents.

You can find more information about social collaboration on the Tax Agency's website.