What is Form 390?
Form 390 is Spain's annual VAT summary. It does not replace the quarterly Forms 303. Instead, it consolidates them and should reconcile with them. In practical terms, it is the year-end consistency check for your VAT compliance.
How Form 390 relates to Form 303
If Form 303 is the quarterly movie, Form 390 is the annual full picture. If your four Forms 303 are inconsistent or misclassified, Form 390 tends to expose the problem.
What to review before filing
- Whether annual sales and VAT totals reconcile with the four Forms 303.
- Whether intra-Community acquisitions have been reflected correctly.
- Whether deductible VAT totals include duplicates or carryover errors.
- Whether carryforwards and the Q4 position have been closed properly.
Common mistakes
- Treating Form 390 as a simple copy-paste of final quarterly results.
- Ignoring mismatches between taxable bases and VAT amounts by section.
- Reaching January without cleaning Q4 mistakes.
- Failing to keep an annual reconciliation worksheet.
Frequently Asked Questions
Do I file Form 390 even if I already filed Form 303?
In many cases yes. Its job is annual summary and consistency.
What if it does not match my Forms 303?
That is a strong sign that your methodology or figures need review.
Does it connect with OSS?
Indirectly yes, because poor separation between Forms 303 and 369 can contaminate the annual close.
FBAtax helps you reach Form 390 with the year already reconciled instead of rebuilding everything manually in January.