Who the annual VAT summary is for
Modelo 390 is the annual VAT summary for taxpayers who must file it. It is not a task for every autónomo just because they have invoices.
Who must, and who generally does not
It is filed by someone who has that duty in their regime. Someone who has been on Immediate Information Supply for the whole year is generally outside modelo 390 and also outside modelo 347. Being registered is not enough to treat modelo 390 as done.
- Modelo 390 is for whoever must file it.
- SII all year: generally outside 390 and 347.
- Not every autónomo files modelo 390.
The app adds it when the profile includes it
Factura Fácil adds modelo 390 when your profile includes it, and calculates the summary from the data you confirmed. It can give you the figures and, for modelo 303, the import file. It does not file modelo 390. You or your gestoría submit it on the Tax Agency site.
Common questions
Does every autónomo file modelo 390?
No. It is filed by whoever is obliged. Someone on SII for the whole year generally does not file modelo 390 or modelo 347.
Does the app always include modelo 390 for me?
It adds it when the profile includes it. It calculates the summary and 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.