How to Fill Out the Annual VAT Return | Modelo 390
Annual VAT (IVA) Return
There is a detailed guide on the Agencia Tributaria website explaining the rules for filling out each field and the procedure for electronic submission , but unfortunately, without examples, it can be difficult to understand.
This guide visually explains how to fill out and submit Modelo 390.
Purpose of Modelo 390
The form contains summary information on all operations involving VAT. Modelo 390 is informative, meaning you do not have to pay anything. The data in this form must match the information reported in all Modelo 303 forms for the past year.
Who is required to submit Modelo 390?
All entrepreneurs who are required to submit quarterly Modelo 303 must also submit the annual Modelo 390.
Those exempt from submitting Modelo 390 are entrepreneurs who report IVA monthly through the tax authority’s information system, as well as all categories of entrepreneurs who are not required to submit Modelo 303.
When must it be submitted?
Modelo 390 is submitted at the beginning of the following year, from January 1 to January 30.
Filling out Modelo 390 on the tax authority website
The entire form consists of 18 pages, but don’t worry — only 6 are relevant for us.
The fields in Modelo 390 correspond to the fields in Modelo 303. The difference is that in Modelo 303, the fields contain information for the quarter, while in Modelo 390, they contain the sum of the same fields from all Modelo 303 forms for the period.
Go to the submission page
Link to the tax authority website Select Modelo 390. Ejercicio 2025. Presentación.
Authenticate
If you are not logged in, the system will prompt you to log in using one of the standard methods:
- Using Cl@ve
- Using an electronic certificate
Fill in identification data
Enter your NIE, first name, and surname.
Click Aceptar.
Create a new return
Click Nueva declaración.
After this, the data entry form will open.
Page 1: Sujeto pasivo y devengo
Set all switches to NO, as shown in the image.
Use the arrow at the top to go to page 2.
Page 2: Datos estadísticos
Indicate your main (Principal) business activity.
To do this, click the ✏️ (pencil symbol).
A pop-up window will open, select your activity from your Modelo 036.
If you have additional activities, indicate them in the Otras (Other) section in the same way.
Go to page 4.
Page 4: IVA devengado
Fill in the Régimen ordinario section:
Régimen ordinario is filled in only if in at least one Modelo 303 you entered information in the IVA devengado — Régimen general section.
If you did not issue invoices within Spain, this section will be empty.
In the Base Imponible column, enter the sum of operations corresponding to the IVA rate in the Tipo % column, from all Modelo 303 forms.
Example: The sum of field [07] from all quarterly Modelo 303 returns is €5993.00, the type in field [08] in Modelo 303 corresponds to the 21% VAT rate. Therefore, enter this number in field [05] in this section. Cuota devengada will be calculated automatically.
Scroll down and fill in the sections Adquisiciones intracomunitarias de bienes and Adquisiciones intracomunitarias de servicios:
These two sections contain the same information as the Adquisiciones intracomunitarias de bienes y servicios section from Modelo 303.
Adquisiciones intracomunitarias de bienes and Adquisiciones intracomunitarias de servicios are filled in only if in at least one Modelo 303 you entered information in the IVA devengado — Adquisiciones intracomunitarias de bienes y servicios section (fields [10] and [11]).
Usually these are purchases of goods and services in other EU countries with IVA 0%, if you are registered in ROI.
Example with goods: There was a purchase of a router on Amazon for €85.54 (it should have been declared earlier in one of the Modelo 303 forms), delivery was from Poland. The IVA rate for the router is 21%, but since both the seller and buyer are in ROI, the invoice was issued with IVA 0%. The router is a good, so enter this amount in field [25], corresponding to the presumed IVA rate of 21%.
Example with a service: Similarly, if subscriptions were previously purchased totaling €95.92, enter this number in field [551].
If necessary, fill in the sum of operations in IVA devengado en otros supuestos de inversión del sujeto pasivo fields [27] and [28].
Page 6: IVA deducible
Fill in the Operaciones interiores corrientes: IVA deducible en operaciones interiores de bienes y servicios corrientes section.
In this section, indicate the sum of operations, broken down by IVA type. These are the same operations that were indicated in the IVA deducible — Por cuotas soportadas en operaciones interiores corrientes [28] and [29] in Modelo 303.
Attention! The Cuota Deducible column is not calculated automatically. This is because the amount of VAT you can reclaim is not always proportional to the rate.
See the example above. Fields [603] and [604]. We entered a base of €156.39 with IVA 10%, but the amount €2.97 does not correspond to 10% of €156.39. Why can this happen?
Suppose €156.39 is an electricity bill + €15.64 IVA 10%. If the autónomo works from home, they can only reclaim the IVA proportional to the area used for work. Suppose the used area is 19%. Then the reclaimable IVA is 15.64 * 0.19 = €2.97.
Fill in the Importaciones y adquisiciones intracomunitarias de bienes y servicios: IVA deducible en adquisiciones intracomunitarias de bienes corrientes section.
In this section, indicate the sum of operations, broken down by IVA type. These are the same operations that were indicated in the IVA deducible — Por cuotas soportadas en operaciones interiores corrientes [36] and [37] in Modelo 303, but including only goods.
Be sure to include here the same operations indicated on page 4 in the Adquisiciones intracomunitarias de bienes section.
Go to page 7.
Page 7: IVA deducible (continued)
Fill in the IVA deducible en adquisiciones intracomunitarias de servicios section.
In this section, indicate the sum of operations, broken down by IVA type. These are the same operations that were indicated in the IVA deducible — Por cuotas soportadas en operaciones interiores corrientes [36] and [37] in Modelo 303, but including only services.
Be sure to include here the same operations indicated on page 4 in the Adquisiciones intracomunitarias de servicios section.
Go to page 12.
Page 12: 9.1 Períodos que no tributan en Régimen especial del grupo de entidades
In field [95] indicate the amount of IVA you paid to the tax authority for the entire year.
To do this, click the ✏️ (pencil symbol) to open a pop-up window.
Example:
In the first quarter, the result of Modelo 303 was negative or zero (nothing to pay). In this case, leave the field empty.
For the following quarters, the following IVA amounts were paid to the tax authority:
- €958.23
- €272.16
- €25.41
Another example:
Field [95] is empty because we did not withhold IVA.
In field [97] indicate the amount of IVA left for compensation. This field is filled in if Modelo 303 for 4T was submitted as a compensar. The value must match the value in Modelo 303 for 4T.
In field [98] indicate the amount of IVA requested for refund. This field is filled in if Modelo 303 for 4T was submitted as a devolver. The value must match the result in Modelo 303 for 4T.
Go to the next page.
Page 13: Operaciones realizadas en el ejercicio
In field [99] indicate the sum of outgoing invoices for the year. This is the sum of fields [01], [03], [05] on page 4. That is, field [99] includes only operations with Spanish entities. Other operations are indicated in the fields below.
In field [103] indicate the sum of outgoing invoices for the year to companies from other EU countries. This field is identical to field [59] in Modelo 303.
In field [110] indicate the sum of outgoing invoices for the year to companies from non-EU countries. This field is identical to field [120] in Modelo 303.
Example 1:
Sum of invoices to Spanish companies [99]: €5993.00. Sum of invoices to a US company [110]: €4500.00.
Example 2:
Sum of invoices to a Cyprus company [103]: €4500.00.
Validate the form
All amounts and results in the annual form must match the amounts in the quarterly Modelo 303 forms. Before submitting, click Validar to have the system check the correctness of the form.
The absence of validation errors does not always guarantee the correctness of the return.
Submit the completed return
Click the Presentar declaración button to submit Modelo 390 to the tax authority.
A pop-up window will appear for confirmation.
Check the Confirme box
Click the Presentar declaración button
The system will send the return to the tax authority and provide a PDF document.
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Questions or suggestions? Channel Españevo: 🇪🇸Autonomo, Taxes