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File the annual VAT summary declaration (Modelo 390) — informative recap of the year’s Modelo 303 filings, due in the first 30 days of January, electronic only
The year-end VAT recap the title describes: an informative summary of the year's quarterly filings, submitted electronically in the title's January window. No new tax is due — it has to reconcile with your quarterlies, which is exactly why tidy quarterly bookkeeping makes it trivial.
WHEN IT'S DUE
A yearly obligation — each year's window closes at the end of January.
WHY IT MATTERS
Missing this can trigger a financial penalty. Verified against an official government source (AEAT, extranjería, BOE).
WHAT COMES FIRST
• File quarterly VAT returns (Modelo 303)View the official source ↗
LOLA'S TIP
If in doubt, a gestor can prepare this in a day — cheap insurance against a mis-filing.
Where does this fall in your move?
Whether this step even applies — and when it's due — depends on your passport, work, family and plans. Answer a few questions and Get Camino builds your full roadmap, every step in the right order with real deadlines.
Free · about 3 minutes · no account needed to start