Form 390. VAT. Annual Summary Tax Return.

Basic Regulations

• Order HAC/1274/2019, of 18 December,

  Amending Order EHA/3111/2009 of 5 November, approving Form 390 of annual tax return-summary of Value Added Tax and Order HAP/2194/2013 of 22 November, whereby they regulate the procedures and general conditions for filing certain self-assessments, informative tax returns, census declarations, communications and requests for refunds, of a tax nature.

• Order HAC/646/2021, of 22 June,

  Amending Order EHA/3434/2007 of 23 November, approving forms 322 of monthly self-assessment, individual model, and 353 monthly self-assessment, aggregated form, and form 039 for Data Communication, corresponding to the Special Regime of the Group of Companies in Value Added Tax, Order EHA/3786/2008 of 29 December, whereby form 303 Value Added Tax, Self-settlement, Order EHA/3111/2009, of 5 November, is approved by approving form 390 of the annual tax return-summary of Value Added Tax and Order HFP/417/2017, of 12 May, which regulates the regulatory and technical specifications that develop the keeping of the Tax Register Books on value Added through the E-Office of the Tax Agency established in article 62,6 of the Value Added Tax Regulation , approved by Royal Decree 1624/1992 of 29 December, and other tax regulations are modified (BOE 24-junio-2021).

• Order HFP/1124/2022, of 18 November,

  Amending Order EHA/3434/2007 of 23 November, approving forms 322 of monthly self-assessment, individual model, and 353 monthly self-assessment, aggregated form, and form 039 for data communication, corresponding to the Special regime of the group of companies in Value Added Tax; Order EHA/3786/2008 of 29 December approving Form 303 Value Added Tax, Self-settlement, and Form 308 Value Added Tax, refund request: VAT surcharge, article of the VAT Regulation and occasional taxpayers and Annexes I and II to Order EHA are amended 30 / 3434/2007, of 23 November, approving monthly self-assessment forms 322, individual model, and 353 monthly self-assessment, aggregated form, as well as other tax regulations; And Order EHA/3111/2009 of 5 November approving form 390 of annual tax return-summary of Value Added Tax and Annex I of Order EHA/1274/2007 of 26 April is amended by the that forms 036 of the Census declaration of registration, modification and removal are approved in the Census of Employers, Professionals and Withholders and 037 Declaration simplified census of registration, modification and cancellation in the census of employers, professionals and withholders (Official State Gazette of December ) 22-noviembre-2022

• Order EHA/3111/2009 of 5 November,

  Approving form 390 of the annual tax return-summary of Value Added Tax and amending Annex I of the order EHA/1274/2007 of 26 April approving Form 036 of the Census Declaration of Registration, Modification and deregistration in the Census of Employers, Professionals and Withholders and 037 Simplified Census declaration of registration, modification and removal in the Census of Employers, Professionals and Withholders (Official State Gazette 20-noviembre-2009).

• Order HAC/1148/2018, of 18 October,

  Amending Order EHA/3434/2007 of 23 November, approving forms 322 of monthly self-assessment, individual model, and 353 monthly self-assessment, aggregated form, and form 039 for communication of data, corresponding to the special regime of the group of companies in Value Added Tax, Order EHA/3012/2008 of 20 October, whereby form 347 of annual declaration of transactions with third parties, as well as physical and logical designs and the place, form and term is approved of presentation, Order EHA/3786/2008, of 29 December, approving Form 303 Value Tax self-assessment, Order EHA/3111/2009, of 5 November, approving Form 390 on declaration-added annual summary of Value Added Tax and Annex I to Order EHA/1274/2007 of 26 April is amended, approving forms 036 of the census declaration of registration, modification and cancellation in the census of employers, professionals and withholders and 037 simplified census declaration of registration, modification and cancellation in the census of employers, professionals and withholders, and Order HAP/2194/2013, of 22 November (Official State Gazette 31-octubre-2018)

Processing regulations

• Order HAP/2194/2013 of 22 November,

  Regulating the procedures and general conditions for filing certain self-assessments, informative tax returns, census declarations, communications and requests for refunds, of a tax nature (Official State Gazette 26-11-2013)

• Resolution of 4 March 2014, of the Directorate-General of the Tax Agency,

  On assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts for the account debit procedure, through the non-advanced signature system with access password in a previous register (pin24h). (Official State Gazette 11-marzo-2014)

Regulations approving the inclusion of the procedure or service in the register

Creating the e-Office and regulating the electronic records of the Tax Agency (BOE, 29-diciembre-2009)