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Practical Handbook VAT 2022

Annual summary returnForm 390

The annual summary return of VAT, form 390, is a tax return of an informative nature that contains all the operations carried out during the calendar year.

To make the annual summary return, form 390, established by the Ministry of Finance and Public Function, must be used.Form 390 was approved by Order EHA/3111/2009, of 5 November.

The Tax Agency has incorporated the service "Ayuda cumplimentación modelo 390 básico para autónomos" in the electronic Headquarters, which helps you to determine the amounts and other information to be entered in the boxes of form 390, provided that you pay taxes exclusively to the State Administration.This service can only be used by taxpayers who exclusively apply the general system on a quarterly basis and provided that during the financial year they do not apply a pro-rata or differentiated sectors, do not carry out foreign trade transactions, do not have customers who are under the equivalence surcharge, are not included in the cash system or recipients of the same, do not have transactions in which the reverse charge is applied, and have not paid compensations under the special system for agriculture, livestock and fisheries.

  1. Obliged to file a tax return
  2. Contents
  3. Deadline and means of filing
  4. Practical example