ManagoraMANAGORA
ESEN

Modelo 390: annual VAT summary

Modelo 390: annual VAT summary is filed with Agencia Tributaria — modelo 390. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €29 to €29.

We file your modelo 390 (annual VAT summary) with the AEAT (Spanish Tax Agency), consolidating the 4 quarters of the 303 already filed. We check consistency between the annual totals and the quarterly sum, detect exemption due to SII (RD 596/2016), verify the final prorrata and intra-community operations, and apply the art. 27 LGT surcharge if filed late.

Start this procedure →See all procedures
Estimated total cost
€29 to €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 to 30 January of the year following the tax year (Orden EHA/3434/2007). No extension.
Where it is filed
Agencia Tributaria — modelo 390 ↗
What you receive
Application

Cost breakdown: Our fee 29 €. The modelo 390 is an informative annual summary; it does not generate any amount payable or tasa (official fee). Fixed total cost..

Modelo 390: annual VAT summary: how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We check that the 4 quarters of the 303 have been filed, reconcile the sums with the annual totals and verify prorrata, intra-community operations and any special scheme.
  3. 3Payment of 29 €.
  4. 4Signature of the mandate from your mobile.
  5. 5We file the modelo 390 electronically with the AEAT using your certificate / Cl@ve (Spanish government online identity system).
  6. 6You receive the stamped copy with the filing CSV. If filed late, we handle the written document to reduce the penalty.

Which documents do you need?

  • •Stamped copies of the 4 quarterly modelo 303 returns for the tax year.
  • •Record book of issued and received invoices with the annual breakdown.
  • •Calculation of the final prorrata (if applicable).
  • •Annual modelo 349 with details of intra-community operations (if applicable).
  • •If a special scheme applies: calculations of the scheme applied.

Legal basis and things to bear in mind

  • Nature: INFORMATIVE return. No amount is paid; payment was made quarterly with the 303.
  • Deadline: 1 to 30 January of the following year. No extension.
  • EXEMPT are those required to use the SII (RD 596/2016): large companies, REDEME, VAT groups and voluntary filers. Their information is already reported to the AEAT daily.
  • Consistency 303 ↔ 390: sum of the 4 quarters of the 303 = annual totals of the 390. If there is any discrepancy, correct the relevant quarterly 303.
  • Penalty regime: surcharges under art. 27 LGT (1 % + 1 %/month up to 12, 15 % after a year) + penalty under art. 198 LGT for failure to report (200-300 €, reducible by 50 % for agreement).
  • Prorrata: if you have exempt operations, the provisional percentage of the 303 returns is regularised with the final one in the 390.
  • Intra-community operations: the 349 (recapitulative return) and the 390 must reconcile with each other.

Modelo 390: annual VAT summary: frequently asked questions

Modelo 390: annual VAT summary: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €29 to €29: Our fee 29 €. The modelo 390 is an informative annual summary; it does not generate any amount payable or tasa (official fee). Fixed total cost.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Modelo 390: annual VAT summary: how long does it take?

1 to 30 January of the year following the tax year (Orden EHA/3434/2007). No extension.

Modelo 390: annual VAT summary: which documents do I need?

You need to have to hand: Stamped copies of the 4 quarterly modelo 303 returns for the tax year., Record book of issued and received invoices with the annual breakdown., Calculation of the final prorrata (if applicable)., Annual modelo 349 with details of intra-community operations (if applicable)., If a special scheme applies: calculations of the scheme applied.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 390. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 390 ↗.

Shall we get started with «Modelo 390: annual VAT summary»?

We file it for you, from start to finish.

Start now →