MEDIUM
Tax Companies with self-filing obligation: 30 days to adopt new annual IVA summary form 390
Technical details
Type
Royal Decree (what is this?)
Identifier
BOE-A-2026-1761
Published
26 Jan 2026
Entry into force
26 Feb 2026 (in force)
Summary
Royal Decree HAC/27/2026 replaces Annex I of Royal Decree EHA/3111/2009 regulating IVA annual summary form 390 with updated technical specifications. Affected taxpayers must update their submission processes from the date of entry into force. The new version establishes updated technical specifications for maintaining IVA registers via the Tax Agency's electronic portal (art. 2).
Lifecycle
2026-01-26PublishedPublished in the BOE
2026-02-26Into forceComes into force (disposiciones finales)
BMC resources for this provision
- tax-compliance/iva-empresasView service →
Official text Based on BOE data (boe.es). Information, not advice.