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Form 390: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 11 rulings · 2015–2023

Current position

Form 390 is an informative return that records the set of VAT (IVA) operations carried out during the calendar year. Taxpayers who exclusively carry out activities of leasing urban real estate or activities under the simplified regime are excluded from this obligation. However, if the taxpayer carries out activities that do not exempt them, they must submit the annual summary return.

The DGT's position has maintained the informative nature of Form 390, but has introduced specific exclusions for certain groups. From 2018, the exemption was established for taxpayers who exclusively carry out urban real estate leases or activities under the simplified regime (V0043-19). The rest of the rulings confirm the obligation to submit the form when these exclusion scenarios are not met.

Turning points

  1. V0043-19

    Introduces the exclusion from the obligation to submit Form 390 for taxpayers who exclusively carry out urban real estate leasing activities or activities under the simplified regime.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0982-15 27 Mar 2015

VAT taxable base must include the fluorinated gases tax levy

SG de Impuestos sobre el Consumo
base imponiblecontraprestaciónimpuestos especialesmodelo 390volumen de operaciones LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79
Affects CompanyExpat · Non-residentIndividual

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