The modelo 390 is the annual IVA summary: an informational return that gathers all the modelo 303 returns you filed during the year. Nothing is paid with it; it only summarises what was already declared. It's filed 1–30 January.
The modelo 390 is the annual IVA summary. It isn't a new payment: it's an informational return that gathers all the quarterly modelo 303 returns of the year into a single document.
It gives the tax office the full picture of the year's IVA. Since you already paid (or were refunded) quarter by quarter with the 303, the 390 carries no payment: it just confirms and reconciles what was declared. It's filed 1–30 January, alongside the Q4 303.
The 390 is a closing formality, not a fright: if your 303s were right, it's a summary. That's why it's worth keeping IVA tidy through the year and not leaving it all for January.
No. The modelo 390 is an informational return summarising the year's modelo 303 returns. The IVA was already paid or refunded quarterly with each 303; the 390 only compiles that information.
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