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Deutsch Modelo 390: Spanish annual VAT summary
Your final VAT return has been filed. Is the annual summary complete too? Modelo 390 depends on your activity, reporting system and any applicable exemption.
The annual summary is not the last quarterly return
Modelo 390 summarises annual VAT information. It does not replace periodic returns and does not automatically involve another payment. Check separately whether all periodic returns are complete and whether an annual summary is also required.
An exemption must fit your actual situation
AEAT lists, among others, certain quarterly filers using the simplified VAT regime or letting urban property and taxed exclusively in the common territory, as well as SII participants. Additional activities and detailed conditions must be considered. Saying that landlords never file Modelo 390 is too broad.
Exemption does not mean no annual information
Where the exemption applies, check the annual information required in the final relevant Modelo 303, such as activity and annual turnover. Review the annual sections, not merely the form's heading. Agree who will reconcile that information with the accounts.
Special case: closing before year-end
If the activity ended during the year and no return is due for the final filing period, an otherwise expected exemption may not apply. Have the deregistration date and final actual filing period ready. Include these follow-up duties in the closing calendar even when no further invoices are being issued.
Reconcile before submitting
Compare annual figures, invoice registers, corrections and periodic returns already filed. Investigate differences instead of moving them into a convenient box. Check the current deadline and keep the actual submission acknowledgement. If quarters are missing, identify the outstanding returns first; an annual summary does not cure that gap.
Official sources and next steps
Related assistance: Accounting and business taxes.
Related next steps: Modelo 303: preparing a Spanish VAT return · Modelo 349: reporting intra-community transactions.
Prepare your enquiry
Tell us the year, activities, VAT regime and any cessation date. Explain whether the final Modelo 303 and reconciled annual figures are available.
Request assistance in EnglishUpdated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.