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A taxpayer engaged in agricultural activities and the leasing of land for wind turbines has enquired whether they must submit the VAT annual summary return (Form 390). The Directorate General for Taxes (DGT) has ruled that, as the activities do not qualify for the exemptions provided under the regulations, the taxpayer is indeed obliged to submit the annual summary return.
Cuestión planteada Si existe obligación de presentación del modelo 390 a efectos del Impuesto sobre el Valor Añadido.
La obligación de presentar la declaración-resumen anual (modelo 390) no alcanza a sujetos pasivos que realicen exclusivamente actividades exentas o que cumplan supuestos específicos de la Orden HAC/1148/2018. En este caso, el consultante realiza actividades que no le exoneran de dicha obligación. Por tanto, debe presentar el modelo 390 correspondiente al ejercicio.
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