How to fill in Modelo 390

For Spain’s autonomos, a hangover may not be the worst of your worries this January 1st. Yes, January means having to fill in your annual IVA (VAT) declaration, also known as Modelo 390.

Filling in Modelo 390 can be more than a little intimidating, due to the large amount of specialist vocabulary used within. That said, it’s an “informative” declaration only – meaning this is just for records and you don’t have to pay anything at the end.

Bear in mind that everyone in Spain who collects VAT to pay in to the Inland Revenue must fill in Modelo 390. That means more or less all autonomos. It’s paid once a year, between the 1st – 30th January.

Underneath is a quick description of how to fill in Modelo 390. You can also find attached an uploaded PDF with screenshots showing exactly which boxes you have to fill in (coming soon).

Filling in Modelo 390

  • Preparation and accessing the declaration form

Before you begin, make sure you have a digital signature on your computer if you don’t already (instructions here).

You must first download a special programme to complete Modelo 390 with (yes, it’s that complicated!). Head to the Hacienda’s website, and click “Descarga del programa de ayuda de modelo 390”. Follow the download instructions and open the programme once downloaded to your desktop. On the screen that appears, click “Dar de alta una nueva declaración > Modelo 390 IVA”. Write your name and give a description (I chose “Declaración Anual IVA 2014”). You’re ready to go!

  • Selección de Actividad

The first screen asks for your Epigrafe code. If you can’t remember what this is, you can find it in the form you originally filled in when signing up as self-employed in Spain. I found my code (899 – Profesional Genérico) by clicking on the second box (“Actividades profesionales…”) and going down to the table at the bottom.

On the next page, fill in your details. Type “NO” in the boxes asking you about concursos de acreedores (filing for bankruptcy) and criterio de caja (a special system that means you do not have to pay VAT until you receive payment from your clients), unless you have applied for either of these.

  • Section 5 – Operaciones realizadas en Regimen General

We now jump to Section 5. If you’re working under the Regimen General (as opposed to the Regimen Simplificado), you’ll need to fill this in. If in doubt, this is likely – the Regimen Simplificado is mostly for fishers, farmers, etc.

In the box “Regimen Ordinario”, fill in the total amount of earnings you were taxed VAT on, and how much tax was calculated (“Cuota Devengada”). Do not take of any tax you were able to claim back at this stage. Use the base amount of your earnings – do not include any VAT to be added or any other taxes taken off. Unless any of the other boxes ring a bell, skip over to next page.

In “IVA deducible en operaciones interiors de bienes y servicios corrientes”, write down any VAT you were able to claim back off work-related puchases in Spain.

Section 6 is for the Regimen Simplificado – you’ll probably want to skip this.

  • Sections 7 and 8 – Resultado and Territorio-specific

Section 7 is automatically calculated. If the Government owed you VAT from the previous year that was taken off your account (say, in the previous year you had claimed back more than you put in), put it in box 85.

Section 8 is only applicable if you live in one of the territories listed.

  • Section 9 – Resultado #2

In box 96, fill in (again) the amount of VAT you paid in, this time by quarter.

  • Section 10 – Volumen

In box 99, repeat the amount of taxable earnings you generated. Other boxes are related to non-VAT generating income you’ve had. For example, I filled in box 105 as I had earnings from other countries (such as the US) who I do not collect VAT for.

  • Section 11 – Operaciones especificas

“Special operations” is, as the name mentions, a bit special. You probably won’t need to fill it in unless you’re up to anything funny, like acquiring other companies or goods.

  • Finishing up

Save your document and go to (top left) “Archivo > Presentación de declaraciones”. Normally at this stage various alarming-looking boxes will come up with all the mistakes you’ve made. Correct these (easier than it looks) and proceed. Select your digital certificate and hit “Realizar Presentación”.

 

If you’ve managed to complete all of the previous steps correctly, you’ll be taken to a screen with a link to a PDF of your declaración (save for your records!) and the gratifying “finalizar” button.

Well done – you’ve just correctly filled in Modelo 390. Now go and celebrate the New Year!

 

Text and photos by Penelope

Posted in Tax

4 Replies to “How to fill in Modelo 390”

  1. Hi,

    Thanks for this really useful website. I am just trying to fill out the model 390 for the first time and wondered if you knew how to put in a negative liquidacion in the trimestres section (section 9)?

    Many Thanks
    Anna

    1. Glad you liked the site and good question, Anna! I’m not entirely sure, my guess would be that in question 95 you fill in 0 for a negative trimestre and then take off the amount left over “a compensar” from the next trimestre. If the whole year comes out negative, it looks like you’ll then need to fill in box 97.

      As I say, this is just my guess – you might want to give the Hacienda a call to check. Their number is (0034)901 33 55 33. If you do, let us know what you find out!

      1. Thanks Penelope. Although the year didn’t come out negative, I did use box 97 to put in the negative amount to compensar and kept the trimestral payments I had made the same in box 95. The form went through fine, so let’s hope I have done the right thing and let’s hope it isn’t a problem I have again!

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