Filing forms

1. Periodic presentation templates

Regimes	Form	Periodicity
General model	303	quarterly / monthly
Special regimes applicable to distance sales already determined domestic deliveries of goods and provision of services	369	quarterly / monthly
Group entity regime	322-353	monthly

Taxpayers who complete quarterly periodic filing forms must submit, within the same period as they must submit the self-assessment for the last calendar quarter, a summary declaration, form 390, containing the different periodic declarations submitted, with the exception of those who submit form 369 and those taxpayers who are exonerated by Order of the Minister of Finance and Civil Service from the obligation to submit this annual summary declaration, form 390 (article 1 of Order EHA /3111/2009, of November 5).

The forms of presentation enabled for the model 303 are the following depending on the taxpayer obliged to present it:

Individuals not required to use an electronic certificate may submit their declarations using the Cl@ve system or by submitting the printed form 303 generated by using the printing service located at the Electronic Office (pre-declaration).
Entities not required to use an electronic certificate may submit their declaration by submitting the printed form 303 generated by using the printing service located at the Electronic Office (pre-declaration).
Those required to use a recognized electronic certificate: Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, taxpayers whose liquidation period coincides with the calendar month, and entities that have the legal form of a public limited company or limited liability company.

With effect from 2023, and applicable to self-assessments for that year and subsequent years, the possibility of submitting Form 303 on printed paper generated exclusively by using the printing service located at the Electronic Office (pre-declaration) is eliminated.

The Tax Agency's Electronic Office has incorporated a help service for completing form 303 for landlords that can be used exclusively by landlords of urban premises and housing who do not carry out any other activity, and provided that during the quarter they have not carried out leasing operations with an option to purchase, complementary hospitality services or acquisitions of goods or services from foreign suppliers or those established in the Canary Islands, Ceuta or Melilla.

The help service " Pre303. A service for all " has also been incorporated for completing form 303, available to ALL taxpayers according to their activity profile.

The forms of presentation enabled for the model 390 are the following:

With electronic certificate. It may be used by all taxpayers. However, its use is mandatory for taxpayers registered in the Monthly Return Registry, those who have the status of large companies or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the Special Regime of the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.
With Cl@ve or signature system with access key in a previous registration as an established user. This system may be used by all individuals not required to use an electronic certificate.

The submission of models 322 and 353 must be done electronically via the Internet with a recognized electronic certificate.

Submission of the self-assessment form 369 "Value Added Tax. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods" may be carried out:

For taxpayers covered by the "Non-Union Regime" with a recognised electronic certificate.
For taxpayers under the "Union Regime" or the "Import Regime" with a recognized electronic certificate and Cl@ve, if the taxpayer is a natural person.

2. Non-periodic presentation models

The following taxpayers must submit a special non-periodic self-assessment for the taxable transactions indicated and in the forms indicated below:

Forced	Transactions	Form
Individuals	Intra-community delivery of new means of transport (return request)	308
Individuals	Intra-Community acquisition of new means of transport Totally or partially unpaid operations, whose tax base is modified	309
Legal entities not entrepreneurs	Intra-community delivery of new means of transport (return request)	308
Legal entities not entrepreneurs	Intra-Community acquisition of new means of transport Intra-community acquisition of goods Reversal of the taxable person Totally or partially unpaid operations, whose tax base is modified	309
Taxpayers who only carry out operations without the right to deduction	Intra-Community acquisition of new means of transport Intra-community acquisition of goods Reversal of the taxable person Totally or partially unpaid operations, whose tax base is modified	309
Taxpayers eligible for the equivalence surcharge	Intra-Community acquisition of new means of transport Intra-community acquisition of goods Reversal of the taxable person Deliveries of real estate subject and not exempt	309
	Refund of fees reimbursed to travelers	308
	Totally or partially unpaid operations, whose tax base is modified	309
Taxpayers covered by the special regime for agriculture, livestock and fishing	Intra-Community acquisition of new means of transport Intra-community acquisition of goods Reversal of the taxable person Deliveries of investment goods, of a real estate nature, subject to and not exempt from tax Entry of the regularizations made as a result of the start of the application of the special regime Refund of compensation unduly received	309
	Refund of compensation to taxpayers covered by the special regime for agriculture, livestock and fishing	341
	Totally or partially unpaid operations, whose tax base is modified	309
Transporters of passengers or goods under a simplified regime	Acquisition of means of transport, affected by said activity, of category N1, N2 and N3 and that request the refund of the VAT fees incurred in their acquisition	308
Entrepreneurs or professionals awarded contracts in administrative or judicial auctions	Deliveries of goods or services within the framework of enforcement proceedings, except deliveries of real estate	309
Legal persons, entrepreneurs or professionals (art. 5.Four LIVA)	Intra-community acquisitions of services	309
Public entities or private establishments of a social nature	Request for refund of fees not fully deducted in the acquisition of goods subject to subsequent delivery to recognized organizations that export them in the framework of humanitarian activities	308
Beneficiaries of the reduced rate (art. 91.Dos.1.4 LIVA)	Non-compliance with the requirements to benefit from the application of the reduced rate in intra-Community delivery and acquisition operations of vehicles	309