Do you have to file it?
Yes
Why
You file periodic VAT returns: article 1.2 of the Order
Last day to file
30 January 2026
- This form has no direct-debit window, because nothing is paid with it. The quarter's payment goes on the 303, which falls due on the same day.
What getting it wrong costs+
Nothing is paid on form 390, so there is no late-payment surcharge: there is a penalty, and it is a fixed figure.
Indicative result. This is not tax advice: form 390 is filed on the Spanish tax agency's e-office and its figures must come from your own books.
Reference figures: the volume of operations that forces monthly filing is €6,010,121.04 and the penalty for filing the form late is €200.00.