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A taxpayer operating two activities, one under the general regime and another under the equivalence surcharge regime, has enquired whether they must file the annual summary return (Form 390). The Directorate General of Taxes (DGT) has ruled that they are indeed obliged to file it.
Cuestión planteada Si existe obligación de presentación del modelo 390 a efectos del Impuesto sobre el Valor Añadido.
Los sujetos pasivos que realicen actividades por las que no exista obligación de presentar autoliquidaciones periódicas, como el régimen de recargo de equivalencia, no están exentos si también tributan por el régimen general. La exclusión de la obligación de presentar el modelo 390 solo procede en supuestos específicos de actividades en régimen simplificado o arrendamiento de inmuebles urbanos bajo ciertas condiciones. Al realizar una actividad en régimen general, no se cumple el requisito para la exoneración.
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