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V0203-21 9 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · declaración-resumen anual

Obligation to submit Form 390 if economic activities are not exempt from such filing

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.

The question raised

Whether there is an obligation to submit Form 390 for Value Added Tax purposes.

The DGT's ruling

The obligation to submit the annual summary return (Form 390) does not extend to taxable persons who exclusively carry out exempt activities or who meet specific assumptions set forth in Order HAC/1148/2018. In this case, the inquirer carries out activities that do not exempt them from said obligation. Therefore, they must submit the Form 390 corresponding to the tax year.

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