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A taxpayer engaged in real estate leasing (general regime) and activities subject to the equivalence surcharge asks whether they must file Form 390. The DGT clarifies that, following the 2018 regulatory changes, the exemption from this obligation remains in place even if other activities are performed that do not require periodic self-assessments.
Cuestión planteada Si existe obligación de presentación del modelo 390 a efectos del Impuesto sobre el Valor Añadido.
A partir del ejercicio 2018, se excluye de la obligación de presentar la declaración-resumen anual (modelo 390) a los sujetos pasivos que realicen exclusivamente actividades de arrendamiento de bienes inmuebles urbanos o actividades en régimen simplificado. Esta exclusión se mantiene aunque el sujeto pasivo realice, además, otras actividades por las que no exista obligación de presentar autoliquidaciones periódicas, como el recargo de equivalencia.
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