Who files this?
Those who filed Modelo 303 during the year. It is the annual summary of all VAT activity from the four quarters.
What does it declare?
Annual VAT summary with total taxable bases, output VAT, input VAT bases and deductible amounts for the full year. Generates no additional payment — it is an informational declaration that reconciles with the four Modelo 303 filings.
When is it due?
From 1 to 30 January of the year following the tax year.
In Autónomo Simple
Autónomo Simple includes the guided Modelo 390 flow in the Pro plan. It is generated automatically from your four annual Modelo 303 filings, with the annual summary of output and input VAT.