Modelo 390: the annual VAT summary
Modelo 303 closes each period. Modelo 390, when it applies to you, summarises VAT for the year. It does not replace the quarters you have already filed.
What it summarises
Modelo 390 gathers the year you have been reporting on modelo 303. You file it when the rule says you must, not because someone else in your trade files it. Factura Fácil does not decide whether this year is yours. It calculates the summary when modelo 390 fits your profile.
What the app does with modelo 390
The calculation comes from invoices you issued and expenses you recorded. The calendar reminds you if the form is on your list. The BOE import file and the ledger spreadsheet are for modelo 303 and modelo 130; they do not file this summary. You submit modelo 390 on the Tax Agency site, or your gestoría does. The quarter is covered in modelo 303 and modelo 130.
- The app calculates modelo 390 when it fits your profile.
- It does not submit the annual summary.
- Factura Fácil is not a gestoría.
Common questions
Does modelo 390 replace modelo 303?
No. Modelo 303 is the self-assessment for each period. Modelo 390 is the annual summary when you have to file it.
Does Factura Fácil submit modelo 390?
No. It calculates it. Filing on the Tax Agency site is still yours or your gestoría’s.
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.