Clients’ modelo 390
Modelo 390 is the annual VAT summary for clients who must file it. A client on SII generally does not file it. The app calculates it when the profile includes it and does not file it.
Who files it and who does not
Do not put modelo 390 on the whole portfolio. It belongs to someone who summarizes the year’s VAT on that form. A client on SII generally does not file it. Check the profile before you ask for extra figures.
- Annual VAT summary.
- SII clients generally do not file it.
- Not for the whole portfolio.
It calculates, it does not file
If the profile includes modelo 390, the app calculates the figure from what is recorded. It does not file the form. The firm takes it to the Tax Agency site. How it fits is in modelos 303 and 130.
Common questions
Does every client file modelo 390?
No. It is the annual summary for those who must file it. A client on SII generally does not.
Does the app file modelo 390?
No. It calculates it when the profile includes it. It does not file it.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.