If you file VAT (IVA) returns as an autónomo in Spain, Modelo 390 is one of the last tax forms you'll submit each year. Although it's only filed in January, understanding how it works well before the deadline can save you time and help you avoid mistakes. In this guide, we'll explain what Modelo 390 is, who needs to file it, and how it relates to your quarterly Modelo 303 returns.
TL;DR
- Modelo 390 is an informational annual VAT (IVA) summary, not a quarterly tax return.
- It consolidates the VAT information you've already reported in your Modelo 303 filings.
- Filing Modelo 390 does not usually mean paying additional VAT.
- Most autónomos who submit periodic IVA returns must file it, although several important exemptions apply.
- The filing deadline is the first 30 calendar days of January following the tax year.
- With Xolo Spain, your annual VAT reporting is handled together with your regular tax filings, helping you stay compliant with less admin.
What is Modelo 390?
Modelo 390 is the annual VAT summary return that reports the total VAT you declared throughout the year.
Rather than calculating a new tax bill, Modelo 390 gives the Agencia Tributaria an overview of your annual VAT activity by consolidating the information you've already reported in your quarterly (or monthly) VAT returns. Think of it as a year-end summary rather than another VAT settlement.
Modelo 390 vs Modelo 303: What's the difference?
| Modelo 303 | Modelo 390 |
|---|---|
| Quarterly or monthly VAT return | Annual VAT summary |
| Calculates VAT due or refundable | Summarizes annual VAT activity |
| Can result in a payment or refund | Normally does not generate a payment |
| Filed throughout the year | Filed once every January |
💡 Takeaway: Modelo 303 reports your VAT throughout the year, while Modelo 390 summarizes everything you've already declared.
👉 For a full walk-through of VAT in Spain see our Complete Guide to VAT (IVA) for Autónomos in Spain.
Who has to file Modelo 390?
Most autónomos who submit periodic VAT returns through Modelo 303 must also submit Modelo 390 unless they qualify for one of the official exemptions.
If you're registered for VAT under the general regime and file quarterly VAT returns, chances are you'll also need to file Modelo 390 every January. This includes many freelancers, consultants, digital professionals, agencies, creators and other self-employed workers registered as autónomos.
Who does NOT have to file Modelo 390?
Some taxpayers are specifically exempt from filing Modelo 390 under Spanish VAT regulations.
Depending on your tax situation, you may not need to submit the annual summary return. Common exemptions include:
- Taxpayers who file Modelo 369 (one-stop-shop) under certain special VAT schemes.
- Businesses covered by the Immediate Supply of Information (SII) system.
- Taxpayers who only submit non-periodic VAT returns.
- Certain quarterly taxpayers operating exclusively under the simplified VAT regime and/or specific urban property rental activities that meet the legal requirements.
Even if you're exempt from Modelo 390, you may still have to provide certain annual VAT information in your final Modelo 303 of the year.
If you're unsure whether an exemption applies, it's always worth checking with your tax advisor or using an online gestoría like Xolo.
When is Modelo 390 due?
Modelo 390 is filed during the first 30 calendar days of January following the end of the tax year.
For example:
| Tax year | Filing period |
| 2026 | January 2027 |
If the final day falls on a weekend or public holiday, the deadline moves to the next working day according to the Agencia Tributaria's tax calendar.
Missing the deadline can lead to penalties, so it's worth preparing your year-end VAT information before January arrives.
👉 To make it easier for you we've put together this Tax Calendar for Autónomos in Spain
What information is included in Modelo 390?
Modelo 390 summarizes the VAT information you've already reported throughout the year. The return typically includes:
- Total sales subject to VAT.
- VAT charged to customers (output VAT).
- VAT paid on deductible business expenses (input VAT).
- Transactions at different VAT rates.
- Intra-EU and certain international operations where applicable.
- Annual turnover.
- Information about your business activity.
Because the figures should reflect your quarterly filings, it's important to keep accurate accounting records throughout the year.
Does Modelo 390 have to match Modelo 303?
Yes. The annual figures reported in Modelo 390 should be consistent with the VAT returns you've submitted during the year.
The Agencia Tributaria compares the information across your tax returns, so major discrepancies can trigger questions or requests for clarification.
Small differences may occasionally arise due to year-end adjustments or specific VAT treatments, but the overall totals should reconcile with your quarterly filings.
The easiest way to avoid problems is to ensure your bookkeeping is accurate before filing your final VAT returns.
How do you file Modelo 390?
Modelo 390 is submitted electronically through the Agencia Tributaria. The process is straightforward:
- Log into the Agencia Tributaria website.
- Access Modelo 390.
- Complete the annual VAT summary.
- Validate the information.
- Sign and submit electronically.
Many online accounting services, including Xolo Spain, prepare and file Modelo 390 as part of their tax service, saving you from manually reconciling your annual VAT data.
What happens if you file Modelo 390 late?
Filing late or submitting incorrect information can result in penalties from the Agencia Tributaria. The exact consequences depend on factors such as:
- how late the return is;
- whether you filed voluntarily;
- whether the tax authorities contacted you first;
- the nature of any errors.
Even though Modelo 390 is generally an informational return, it remains a legal filing obligation where applicable.
The best way to avoid unnecessary issues is to submit accurate VAT returns throughout the year so your annual summary is quick and straightforward.
Let Xolo handle your VAT reporting
Preparing Modelo 390 doesn't have to become another January headache. Because the return is based on the VAT you've already reported during the year, keeping your bookkeeping accurate is the key to a stress-free filing season.
With Xolo Spain, your VAT returns, annual reporting and ongoing compliance are handled together by experts who understand the Spanish tax system. That means less paperwork, fewer mistakes and more time to focus on growing your business.
Ready to simplify your autónomo taxes? Discover how Xolo Spain can help.
FAQ
Is Modelo 390 mandatory for all autónomos?
No. Most autónomos who submit periodic VAT returns must file it, but several official exemptions apply.
Does Modelo 390 replace Modelo 303?
No. Modelo 303 is your periodic VAT return, while Modelo 390 is an annual summary of those returns.
Do I pay VAT with Modelo 390?
Normally, no. Modelo 390 is an informational return and does not usually generate an additional VAT payment.
What happens if I don't file Modelo 390?
If you're required to file it, failing to do so or filing late may result in penalties from the Agencia Tributaria.
Can I file Modelo 390 myself?
Yes. You can submit it electronically through the Agencia Tributaria if you're comfortable preparing your own tax returns.
When is Modelo 390 due?
It is generally due during the first 30 calendar days of January following the end of the tax year.
What is the difference between Modelo 303 and Modelo 390?
Modelo 303 reports your VAT throughout the year, while Modelo 390 summarizes all those VAT returns into one annual declaration.
Where can I learn more about VAT in Spain?
If you're looking for a broader understanding of Spanish VAT rules, deductions and filing requirements, check out our Complete Guide to VAT (IVA) for Autónomos in Spain.
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