Form 390. VAT. Annual Summary Tax Return.
General Details
Denomination
Form 390. VAT. Annual Summary Tax Return.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the submission of the Annual Summary Declaration of Value Added Tax.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic submission via the Internet.
Documentation
Form 390
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3111/2009, of November 5,which approves model 390 of the annual declaration-summary of the Value Added Tax and modifies Annex I of Order EHA/1274/2007, of April 26, which approves models 036 of Census Declaration registration, modification and cancellation in the Census of businessmen, professionals and retainers and 037 Simplified census declaration of registration, modification and cancellation in the Census of businessmen, professionals and retainers (BOE November 20, 2009).
Processing regulations
-
Resolución de 4 de marzo de 2014, de la Dirección General de la Agencia Estatal de Administración Tributaria,
sobre asistencia a los obligados tributarios y ciudadanos en su identificación telemática ante las entidades colaboradoras con ocasión del pago de deudas por el procedimiento de cargo en cuenta, mediante el sistema de firma no avanzada con clave de acceso en un registro previo (pin24h). (BOE 11-marzo-2014)
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Orden HAP/2194/2013, de 22 de noviembre,
por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria (BOE 26-11-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE, December 29, 2009)