Modelo 390 – What Goes into Each Box

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

The current version of Modelo 390 report provided by the Spain Localization SuiteApp contains the following sections:

• Taxpayer

• Statistical Data

• Accrued VAT

• Deductible VAT

• Result of Annual Settlement

• Result of Settlements

• Volume of Transactions

• Specific Transactions

Note:

The Spain Localization SuiteApp currently only supports selected operations related to the General Regime section of the report. Fields excluded from this article are set to their default values. You can change these values according to your needs after uploading the report to the Spanish Tax Administration Agency online portal.

Taxpayer

Box		Data Sourcing
Fiscal Year		Refers to the year, which the period selected on the Country Tax Reports page belongs to.
NIF		Refers to the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the Subsidiary page. Refers to the latest valid value in this field for the considered period. Note: If the number includes an ES prefix that matches the Country field value associated with it, this prefix is omitted from the report.
Surnames and forenames, trade name, or denomination		Refers to your company's legal name filled out in the field Legal Name on the Subsidiary page. If this field is not filled, the information is sourced from the Name field on the same page.
Record of monthly return in any period of the fiscal year		These fields of the report are sourced from the values entered in respective fields on the Modelo 390 Configuration page. For more information about configuring your Modelo 390 report, see Modelo 390 Report Configuration.
Have you been declared bankrupt in this fiscal year?

Statistical Data

Box	Data Sourcing
Activities covered by the statement
Main	Shows the activity entered in the Main Activity field of the Activity subtab on the Subsidiary page.
Other	Shows activities entered in the Other Activities field of the Activity subtab on the Subsidiary page.
Activity code	Shows the value entered in the Activity Code field of the Activity subtab on the Subsidiary page.
IAE Epigraph	Shows the value entered in the IAE Epigraph field of the Activity subtab on the Subsidiary page.

Accrued VAT

Box	Data Sourcing
700	Sum of tax bases of the Ordinary regime, which is used to calculate the sum of tax amounts by applying the Zero tax rate of 0%.
701	Sum of tax amounts of the Ordinary regime after applying the Zero tax rate of 0%.
01	Sum of tax bases of the Ordinary regime, which is used to calculate the sum of tax amounts by applying the Super reduced tax rate of 4%.
02	Sum of tax amounts of the Ordinary regime after applying the Super reduced tax rate of 4%.
702	Sum of tax bases of the Ordinary regime, which is used to calculate the sum of tax amounts by applying the Extra super reduced tax rate of 5%.
703	Sum of tax amounts of the Ordinary regime after applying the Extra super reduced tax rate of 5%.
03	Sum of tax bases of the Ordinary regime, which is used to calculate the sum of tax amounts by applying the Reduced tax rate of 10%.
04	Sum of tax amounts of the Ordinary regime after applying the Reduced tax rate of 10%.
05	Sum of tax bases of the Ordinary regime, which is used to calculate the sum of tax amounts by applying the Standard tax rate of 21%.
06	Sum of tax amounts of the Ordinary regime after applying the Standard tax rate of 21%.
716	Sum of tax bases of the Intracommunity acquisitions of goods, which is used to calculate the sum of tax amounts by applying the Zero tax rate of 0%.
717	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Zero tax rate of 0%.
21	Sum of tax bases of the Intracommunity acquisitions of goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Super reduced tax rate of 4%.
22	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Super reduced tax rate of 4%.
718	Sum of tax bases of the Intracommunity acquisitions of goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Extra super reduced tax rate of 5%.
719	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Extra super reduced tax rate of 5%.
23	Sum of tax bases of the Intracommunity acquisitions of goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Reduced tax rate of 10%.
24	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Reduced tax rate of 10%.
25	Sum of tax bases of the Intracommunity acquisitions of goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Standard tax rate of 21%.
26	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Standard tax rate of 21%.
720	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Zero tax rate of 0%.
721	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Zero tax rate of 0%.
545	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Super reduced tax rate of 4%.
546	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Super reduced tax rate of 4%.
722	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Extra super reduced tax rate of 5%.
723	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Extra super reduced tax rate of 5%.
547	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Reduced tax rate of 10%.
548	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Reduced tax rate of 10%.
551	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Standard tax rate of 21%.
552	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Standard tax rate of 21%.
29	Sum of tax bases associated with both domestic and intracommunity refund sales transactions. This value is usually negative.
30	Sum of tax amounts associated with both domestic and intracommunity refund sales transactions. This value is usually negative.
33	Sum of boxes 700, 01, 702, 03, 05, 716, 21, 718, 23, 25, 720, 545, 722, 547, 551, and 29.
34	Sum of boxes 701, 02, 703, 04, 06, 717, 22, 719, 24, 26, 721, 546, 723, 548, 552, and 30.
47	Shows the same value as box 34.

Deductible VAT

Box	Data Sourcing
190	Sum of tax bases of the Common domestic transactions, which is used to calculate the sum of tax amounts by applying the Super reduced tax rate of 4%.
191	Sum of tax amounts of the Common domestic transactions after applying the Super reduced tax rate of 4%.
724	Sum of tax bases of the Common domestic transactions, which is used to calculate the sum of tax amounts by applying the Extra super reduced tax rate of 5%.
725	Sum of tax amounts of the Common domestic transactions after applying the Extra super reduced tax rate of 5%.
603	Sum of tax bases of the Common domestic transactions, which is used to calculate the sum of tax amounts by applying the Reduced tax rate of 10%.
604	Sum of tax amounts of the Common domestic transactions after applying the Reduced tax rate of 10%.
605	Sum of tax bases of the Common domestic transactions, which is used to calculate the sum of tax amounts by applying the Standard tax rate of 21%.
606	Sum of tax amounts of the Common domestic transactions after applying the Standard tax rate of 21%.
48	Sum of boxes 190, 724, 603, and 605.
49	Sum of boxes 191, 725, 604, and 606.
214	Sum of tax bases of the Intracommunity acquisitions of common goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Super reduced tax rate of 4%.
215	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Super reduced tax rate of 4%.
736	Sum of tax bases of the Intracommunity acquisitions of common goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Extra super reduced tax rate of 5%.
737	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Extra super reduced tax rate of 5%.
627	Sum of tax bases of the Intracommunity acquisitions of common goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Reduced tax rate of 10%.
628	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Reduced tax rate of 10%.
629	Sum of tax bases of the Intracommunity acquisitions of common goods, which is used to calculate the sum of tax amounts by applying the Reverse charge – Standard tax rate of 21%.
630	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Standard tax rate of 21%.
56	Sum of boxes 214, 736, 627, and 629.
57	Sum of boxes 215, 737, 628, and 630.
587	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Super reduced tax rate of 4%.
588	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Super reduced tax rate of 4%.
740	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Extra super reduced tax rate of 5%.
741	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Extra super reduced tax rate of 5%.
635	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Reduced tax rate of 10%.
636	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Reduced tax rate of 10%.
637	Sum of tax bases of the Intracommunity acquisitions of services, which is used to calculate the sum of tax amounts by applying the Reverse charge – Standard tax rate of 21%.
638	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Standard tax rate of 21%.
597	Sum of boxes 587, 740, 635, and 637.
598	Sum of boxes 588, 741, 636, and 638.
639	Sum of tax bases associated with both domestic and intracommunity refund purchase transactions. This value is usually negative.
62	Sum of tax amounts associated with both domestic and intracommunity refund purchase transactions. This value is usually negative.
64	Sum of boxes 49, 57, 598, and 62.
65	Shows the result of subtracting the value of box 64 from the value of box 47. Box 47 – Box 64 = Box 65.

Result of Annual Settlement

Box	Data Sourcing
658	This value is preset to 0.
84	Shows the same value as box 65.
659	This value is preset to 0.
85	Shows the value entered in a respective field on the Modelo 390 Configuration page. For more information about configuring your Modelo 390 report, see Modelo 390 Report Configuration.
86	Shows the result of subtracting the value of box 85 from the value of box 84. Box 84 – Box 85 = Box 86.

Result of Settlements

Box	Data Sourcing
95	Sum of boxes 86, 96, 97, 98, and 662.
96	These fields of the report are sourced from the values entered in respective fields on the Modelo 390 Configuration page. For more information about configuring your Modelo 390 report, see Modelo 390 Report Configuration.
97
98
662

Volume of Transactions

Box	Data Sourcing
99	Sum of boxes 700, 01, 702, 03, 05, and all net amounts of domestic refunds.
103	Sum of tax bases of the Intracommunity sales and Intracommunity refunds associated with the Reverse charge for sales tax rate.
108	Sum of boxes 99 and 103.

Specific Transactions

Box	Data Sourcing
230	Sum of tax bases of the Exempt domestic acquisitions associated with the ES_NL tax rate of 0%.
109	Sum of tax bases of the Exempt intracommunity acquisitions associated with the ES_NL tax rate of 0%.

Related Topics

Generating Spain VAT Reports in the Spain Localization SuiteApp

Known Limitations of the Spain VAT Reports Provided by the Spain Localization SuiteApp

Modelo 303 – What Goes into Each Box

Modelo 349 – What Goes into Each Box

Exporting Spain VAT Report Files in a TXT Format

Manual Update of Spain VAT Reports Submission Status

General Notices