Filing forms

1. Periodic presentation models

Regimes	Form	Periodicity
General model	303	quarterly/monthly
Special regimes applicable to distance sales and certain internal deliveries of goods and services	369	quarterly/monthly
Entity group regime	322-353	monthly

Taxpayers who complete quarterly periodic filing forms will submit, within the same period that they must submit the self-assessment for the last calendar quarter, a summary declaration, form 390, comprehensive of the different periodic returns submitted, with the exception of those who submit form 369. and those taxpayers who are exonerated by Order of the Minister of Finance and Public Service from the obligation to present this annual summary declaration, model 390 (article 1 of Order EHA /3111/2009 , November 5).

The forms of presentation enabled for model 303 are the following depending on the taxpayer required to present:

Natural persons, not required to use an electronic certificate, may submit their declarations through the Cl@ve system or by submitting the printed form 303 generated by using the printing service located at the electronic headquarters (pre-declaration).
Entities, not required to use an electronic certificate, may submit their declaration by submitting the printed form 303 generated by using the printing service located at the electronic headquarters (pre-declaration).
Those required to use a recognized electronic certificate: the Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Management Units of Large Companies, the taxpayers whose settlement period coincides with the calendar month, and the entities that have the legal form of a public limited company. or limited liability company.

With effect for the year 2023, and applicable to self-assessments for that year and following, the possibility of submitting form 303 on printed paper generated exclusively by using the printing service located at the electronic Headquarters (pre-declaration) is eliminated.

In the electronic headquarters of the Tax Agency, a service has been incorporated to help with the completion of form 303 for landlords which can be used exclusively by landlords of urban premises and homes who do not carry out other activity, and provided that during the quarter they have not carried out leasing operations with an option to purchase, complementary hospitality services or acquisitions of goods or services from foreign suppliers or suppliers established in the Canary Islands, Ceuta or Melilla.

The help service « Pre303.A service for everyone » has also been incorporated for completing form 303, available to ALL taxpayers according to their activity profile.

The presentation forms enabled for the model 390 are the following:

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

The presentation of forms 322 and 353 must be carried out electronically via the Internet with a recognized electronic certificate.

The presentation of the self-assessment model 369 «Value Added Tax. Self-assessment of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain internal deliveries of goods", may be carried out:

For taxable persons covered by the "Regime outside the Union" with a recognized electronic certificate.
For taxable persons covered by the "Union Regime" or the "Import Regime" with a recognized electronic certificate and with Cl@ve, if the taxable person is a natural person.

2. Non-periodic presentation models

The following taxpayers must submit a special non-periodic self-assessment for the subject transactions indicated and in the models indicated below:

Forced	Transactions	Form
Individuals	Intra-community delivery of new means of transport (refund request)	308
Individuals	Intra-community acquisition of new means of transport Totally or partially unpaid operations, whose tax base is modified	309
Non-business legal entities	Intra-community delivery of new means of transport (refund request)	308
Non-business legal entities	Intra-community acquisition of new means of transport Intra-community acquisition of goods Reversal of the passive subject Totally or partially unpaid operations, whose tax base is modified	309
Taxable persons who carry out only operations without the right to deduction	Intra-community acquisition of new means of transport Intra-community acquisition of goods Reversal of the passive subject Totally or partially unpaid operations, whose tax base is modified	309
Taxpayers covered by the equivalence surcharge	Intra-community acquisition of new means of transport Intra-community acquisition of goods Reversal of the passive subject Deliveries of subject and non-exempt real estate	309
	Refund of fees refunded to travelers	308
	Totally or partially unpaid operations, whose tax base is modified	309
Taxable subjects covered by the special regime for agriculture, livestock and fishing	Intra-community acquisition of new means of transport Intra-community acquisition of goods Reversal of the passive subject Deliveries of investment goods, of a subject and non-exempt real estate nature Entry of the regularizations carried out as a consequence of the beginning of the application of the special regime Reimbursement of compensation unduly received	309
	Reimbursement of compensation to taxpayers covered by the special regime for agriculture, livestock and fishing	341
	Totally or partially unpaid operations, whose tax base is modified	309
Passenger or freight transporters under simplified regime	Acquisition of means of transport, affected by said activity, of category N1, N2 and N3 and that request the refund of the VAT fees incurred in their acquisition	308
Entrepreneurs or professionals awarded in administrative or judicial auctions	Deliveries of goods or services within the framework of forced execution procedures except deliveries of real estate	309
Legal entities, businessmen or professionals (art. 5.Four LIVA)	Intra-community acquisitions of services	309
Public entities or private establishments of a social nature	Request for refund of fees not fully deducted in the acquisition of goods subject to subsequent delivery to recognized Organizations that export them within the framework of humanitarian activities	308
Beneficiaries of the reduced rate (art. 91.Dos.1.4 LIVA)	Non-compliance with requirements to benefit from the application of the reduced rate in intra-community vehicle delivery and acquisition operations	309