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Modelo 390 (annual VAT summary)

Modelo 390 is the annual VAT summary, which compiles and reconciles the four quarterly Modelo 303 returns filed during the year. It does not involve an extra payment, it is purely informative, and it is filed in January.

Some filers are exempt from submitting it if they meet certain conditions, though it is worth checking each year since the exceptions can change.

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Modelo 303 (quarterly VAT return)

Modelo 111 (quarterly IRPF withholding return)