Form 390

By means of the Order HAC/27/2026, of January 22, modifies model 390, in order to make it possible to submit the annual summary declaration when during the year payments on account of Value Added Tax corresponding to the subject and non-exempt supply have been deducted after the completion of the non-customs storage regime, as provided for in article 19.5 of the LIVA .

This modification will be applied for the first time to the annual summary declaration of VAT, model 390, corresponding to the 2026 fiscal year.