Applies to: Annual common-territory VAT summary; exemptions and replacement information requirements apply.
Before you start
- All periodic VAT returns and amendments for the year.
- Year-end sales/purchase registers and activity details.
- Evidence of any exemption from filing 390.
The steps
Check the obligation first
Some taxpayers are exempt, including SII participants and specified quarterly simplified-regime/property-rental cases. Use AEAT’s conditions rather than assuming every autónomo files.
Identify the tax year
A return submitted in January can describe the preceding year. Use the instructions for the year being reported.
Reconcile all periods
Compare annual output/input VAT, taxable bases, corrections and the balances across the filed periodic returns.
Complete the activity breakdown
Use the required categories for your activities. If you are exempt from 390, check the additional annual information required in the final 303 instead.
Validate and submit
Review warnings, submit through AEAT and save the acknowledgement. Investigate a mismatch with the quarterly returns rather than forcing an unexplained balancing number.
Important details
2026 changes
AEAT announced form changes applying to the 2026 annual summary. Use the released year-specific instructions and filing service when preparing that return.
Purpose and deadline
390 is an annual summary, not a second payment of the same VAT. AEAT states a general January 1–30 filing period where it is required; verify the year’s calendar and applicable exceptions.
See the bigger picture
Pair these practical steps with the Spain-wide essentials.
Sources & next steps
Reviewed 30 September 2026. This independent guide provides general information. Requirements, fees and office arrangements can change; the responsible authority’s current instructions control your application. Commercial service links explain products, not official rules.