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Spanish form 390 calculator

Check whether you have to file Spanish form 390, whether your annual summary reconciles with the year’s four form 303 filings, and what volume of operations you will report next year.

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.

1

What form 390 is, and why nothing is paid with it

Form 390 is the annual VAT summary declaration: it gathers a whole calendar year of operations into one document and recomputes the result of the full year. It settles nothing new, not a euro is paid or refunded, and it has no direct-debit window because there is nothing to debit. Its legal root is a single sentence, the second paragraph of article 164.Uno.6.º of the Spanish VAT Act: taxable persons must file an annual summary declaration. Everything else lives in the regulation and in the Order that approves the form.

2

The first question is whether you are exonerated, and the answer has a catch

Article 1.3 of Order EHA/3111/2009 exonerates two groups. First, anyone keeping their VAT records through the tax agency’s e-office, that is the Immediate Supply of Information: large companies, VAT groups, everyone on the monthly-refund register and anyone who opted in. Second, anyone filing quarterly, taxed only in common territory, whose activities are exclusively the simplified regime or the letting of urban housing. The tax agency additionally takes form 369 one-stop-shop filers out, and the third paragraphs of article 71.1 and 71.7 of the Regulation exclude anyone whose operations are all exempt under articles 20 and 26, who files no form 303 either.

3

Why closing the business hands form 390 back to you

This is the point almost no page makes, and the one that catches people out. The exoneration does not make the information disappear: article 1.4 requires the exonerated taxpayer to complete a reserved section of the last period’s form 303 with their activities, the deductible proportion, the separate sectors, the multi-administration percentages and the total volume of operations. It is a relocation, not a removal. And the final paragraph of article 1.3 draws the consequence: the exoneration does not apply where there is no obligation to file the return for the last settlement period of the year. The tax agency’s own instructions name the cause: having deregistered from the business census before that period began. With no fourth-quarter 303, there is nowhere to put the data, so it comes back to form 390.

4

The reconciliation: the only thing an annual summary really does

The form has two sides, computed from different data, that have to agree. Section 7 rebuilds the year from its own totals: box 65 is 47 minus 64, box 84 adds 65 plus 83 plus 658, and box 86 is 84 plus 659 minus 85. Section 9 adds up what you actually declared quarter by quarter: box 95 collects everything that came out payable, box 97 or 98 the last period’s balance, and box 662 whatever was generated as a credit in an earlier quarter and never used. Both sides land on the same number: 86 = 95 − 96 − 524 − 97 − 98 − 662. On the completed declaration the tax agency itself publishes in its practical manual, both sides read €18,714 exactly. When they disagree, the error is almost always in box 85, in box 662, or in having put a negative quarter into box 95.

5

Box 108 is the one that decides your next year

The volume of operations of article 121 of the VAT Act is worked out in box 108 with a formula the form itself prints, and the interesting half is the two boxes it SUBTRACTS. Paragraph Tres of that article takes occasional property transfers and non-habitual financial and investment-gold operations, which go in box 106, and supplies of capital goods, which go in box 107, out of the magnitude entirely. So a business that sold its premises can look as though it crossed €6,010,121.04 without having done so. And the threshold matters because above it article 71.3.1.º of the Regulation makes the calendar month your settlement period, article 62.6 then forces you to keep your records through the e-office, and article 1.3.b) of the Order exonerates you from form 390 for exactly that reason. Crossing the threshold means the annual summary you are filing is your last.

6

A nil declaration is filed too

The second paragraph of article 71.1 of the Regulation requires both the periodic returns and the annual summary even where no tax has been charged and no input tax is deducted. A year without invoicing does not let you off: if you are still registered and filing form 303, form 390 goes in with every box at zero. It is the exact opposite of form 347, which is simply not filed when there is nobody to report.

7

When it is really due

Article 8 of the Order sets the first thirty natural days of January following the year reported, which is where the 30 January every page repeats comes from. But when that day falls on a weekend, article 30.5 of Act 39/2015 moves it to the next working day, and the form’s own instructions say so in those words. 30 January 2027 is a Saturday, so the 2026 summary is due on Monday 1 February 2027 and leaves the month altogether; 30 January 2028 is a Sunday, so the 2027 summary is due on Monday the 31st. The 2025 one fell due on Friday 30 January 2026, which is where the taxpayer calendar files it. And there is a four-natural-day extension where a technical problem prevents filing over the internet, in article 17.2 of Order HAP/2194/2013.

8

The only thing that costs money is getting it wrong, and it is not what you will be told

Since nothing is paid, there is no late-payment surcharge: there is a penalty, and it is a fixed €200 under the first paragraph of article 198.1 of the General Tax Act, dropping to €100 if you file late on your own initiative with no prior demand. Filing it with inaccurate data is €150 under article 199.2. That is far less than is usually quoted, and the reason matters: the fourth paragraph of article 198.1, the €20-per-item one capped at €20,000, reaches only declarations required in fulfilment of the duty to supply information under articles 93 and 94, and form 390 carries no third-party information at all: every figure on it is yours and was already on your 303 filings. Form 347, one line below it in the same list in Order HAP/2194/2013, carries nothing else. Same list, opposite penalty regimes. And beware the 30 % reduction for agreement: article 188.1 grants it only for articles 191 to 197, so it does not apply here. Only the 40 % prompt-payment reduction of article 188.3 is available.

9

What this calculator does not do

It does not fill the form in and it is no substitute for your accounts: the box figures have to come from your own books and your own 303 filings. It does not cover section 8, taxation by territory, which only taxpayers reporting both to the State and to a Basque provincial council or to Navarre complete, nor section 9.2 for the VAT group regime with its form 322 filings. It does not break down rates or the deductible proportion either: the VAT calculator and form 303 do that. And a warning about what you will read elsewhere: since 1 January 2023 articles 3 to 7 of the Order are suppressed, so neither paper, nor the printing service, nor the SMS confirmation exists. It is filed over the internet only.

Worked example

Example: a self-employed person on the standard regime reports €12,600 of VAT charged for the year and €4,200 of deductions, with no balance carried in. Box 65 is 12,600 − 4,200 = €8,400, box 84 the same €8,400 and box 86 too, because boxes 659 and 85 are empty. All four form 303 filings came out payable at €2,100 each, so box 95 is €8,400, boxes 97, 98 and 662 are at zero, and the liquidations side reads €8,400. It matches. Now change one figure: had the second quarter come out as a €500 credit that was never used, box 95 would drop to €6,300, box 662 would pick up that €500 and the liquidations side would read €5,800, while box 86 stayed at €8,400. That €2,600 mismatch is not a calculator error: it is the signal that operations are missing from the year, or that the negative quarter was used somewhere else. And had that same person invoiced €6,700,000 including the €900,000 sale of their premises, box 106 would subtract those €900,000 and box 108 would read €5,800,000, below the threshold: still quarterly next year.

Frequently asked questions

What is Spanish form 390 and what is it for?
It is the annual VAT summary declaration. It gathers every operation of the calendar year, recomputes the result of the full year and compares it with what you already declared in your periodic returns. It settles no tax and nothing is paid or refunded. Its basis is the second paragraph of article 164.Uno.6.º of the Spanish VAT Act and article 71.7 of the VAT Regulation, and the form is approved by Order EHA/3111/2009.
Who is exonerated from filing form 390?
Article 1.3 of the Order exonerates anyone keeping their VAT records through the tax agency e-office, that is everyone inside the Immediate Supply of Information: large companies, VAT groups, the monthly-refund register and anyone who opted in. And anyone filing quarterly, taxed only in common territory, whose activity is exclusively the simplified regime or the letting of urban housing. In addition, form 369 one-stop-shop filers do not file it, and anyone whose operations are all exempt under articles 20 and 26 is outside both the 303 and the 390.
Can I lose the form 390 exoneration?
Yes, and for a surprising reason. The exoneration works by moving the information into a reserved section of the form 303 for the last period of the year (article 1.4). The final paragraph of article 1.3 says it does not apply where there is no obligation to file the return for the last settlement period of the year, and the tax agency’s instructions name the cause: having deregistered from the census before that period began. Anyone who closes mid-year has no such 303 and therefore has to file form 390 after all.
When is form 390 filed?
In the first thirty natural days of January of the following year, under article 8 of the Order, that is up to 30 January. When that day is not a working day the deadline moves to the next working day, and the form’s own instructions say so: the 2026 summary will be due on 1 February 2027 because 30 January is a Saturday, and the 2027 one on 31 January 2028. If a technical problem prevents filing over the internet, article 17.2 of Order HAP/2194/2013 grants four extra natural days.
Does form 390 have to match my form 303 filings?
Yes, and that is the whole point of the form. Section 7 recomputes the year from its own totals and lands on box 86; section 9 adds up what your periodic returns actually said. Both sides must agree: 86 = 95 − 96 − 524 − 97 − 98 − 662. On the completed declaration the tax agency publishes in its practical manual, both sides read €18,714 exactly. A common mismatch comes from box 85, from forgetting box 662, or from adding a quarter that came out negative into box 95.
Do I file form 390 if I invoiced nothing?
Yes, if you are still registered and required to file periodic returns. The second paragraph of article 71.1 of the Regulation requires it even where no tax has been charged and no input tax is deducted. It is filed with the boxes at zero. This is the exact opposite of form 347, which is not filed at all when there is no counterparty to report.
What is box 108 and why does it matter so much?
It is the volume of operations of article 121 of the VAT Act, and it decides your settlement period for the following year. The formula the form prints adds the year’s operations, exempt ones included, and SUBTRACTS box 106 (occasional property transfers and non-habitual financial and gold operations) and box 107 (capital goods), because paragraph Tres of article 121 excludes them. Above €6,010,121.04 you move to monthly filing, which forces the Immediate Supply of Information and, for exactly that reason, exonerates you from form 390 from the following year on.
What is the penalty for not filing form 390?
A fixed €200 fine under the first paragraph of article 198.1 of the General Tax Act, which article 198.2 halves to €100 if you file late on your own initiative with no prior demand. Filing it with incomplete or inaccurate data is €150 under article 199.2. The €20-per-item scale capped at €20,000 that applies to form 347 does not apply: that paragraph reaches only declarations supplying information about third parties under articles 93 and 94, and every figure on form 390 is your own.
Can form 390 be filed on paper?
No. Articles 3 to 7 of Order EHA/3111/2009, which governed paper filing, the printing service and SMS confirmation, are suppressed with effect from 1 January 2023. Article 2 refers everything to Order HAP/2194/2013, so it is filed over the internet only: with a recognised electronic certificate, compulsory for public and private limited companies, large companies, VAT groups, the monthly-refund register and public administrations, or with the Cl@ve system for individuals.
How is a form 390 already filed corrected?
With the substitute-declaration box, which voids and completely replaces the earlier one and requires its thirteen-digit identifying number. The form also has a specific substitute-declaration box for the rectification of deducted VAT in insolvency proceedings, under article 80.Tres of the VAT Act, for when that is the only reason for refiling. Correcting the annual summary does not correct the periodic returns: if the error came from a form 303, that 303 has to be rectified too.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: