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?

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.

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% (ES_ZR). Only includes tax bases from domestic sales.
701	Sum of tax amounts of the Ordinary regime after applying the Zero tax rate of 0% (ES_ZR). Only includes tax amounts from domestic sales.
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% (ES_SRR). Only includes tax bases from domestic sales.
02	Sum of tax amounts of the Ordinary regime after applying the Super reduced tax rate of 4% (ES_SRR). Only includes tax amounts from domestic sales.
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% (ES_SSRR). Only includes tax bases from domestic sales.
703	Sum of tax amounts of the Ordinary regime after applying the Extra super reduced tax rate of 5% (ES_SSRR). Only includes tax amounts from domestic sales.
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% (ES_RR). Only includes tax bases from domestic sales.
04	Sum of tax amounts of the Ordinary regime after applying the Reduced tax rate of 10% (ES_RR). Only includes tax amounts from domestic sales.
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% (ES_SR). Only includes tax bases from domestic sales.
06	Sum of tax amounts of the Ordinary regime after applying the Standard tax rate of 21% (ES_SR). Only includes tax amounts from domestic sales.
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% (ES_ZR). Only includes tax bases from intracommunity product purchases.
717	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Zero tax rate of 0% (ES_ZR). Only includes tax amounts from intracommunity product purchases.
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% (ES_SRR_RC). Only includes tax bases from intracommunity product purchases.
22	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_SSRR_RC). Only includes tax bases from intracommunity product purchases.
719	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_RR_RC). Only includes tax bases from intracommunity product purchases.
24	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Reduced tax rate of 10% (ES_RR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_SR_RC). Only includes tax bases from intracommunity product purchases.
26	Sum of tax amounts of the Intracommunity acquisitions of goods after applying the Reverse charge – Standard tax rate of 21% (ES_SR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_ZR). Only includes tax bases from intracommunity service purchases.
721	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Zero tax rate of 0% (ES_ZR). Only includes tax amounts from intracommunity service purchases.
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% (ES_SRR_RC). Only includes tax bases from intracommunity service purchases.
546	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_SSRR_RC). Only includes tax bases from intracommunity service purchases.
723	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_RR_RC). Only includes tax bases from intracommunity service purchases.
548	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Reduced tax rate of 10% (ES_RR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_SR_RC). Only includes tax bases from intracommunity service purchases.
552	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Standard tax rate of 21% (ES_SR_RC). Only includes tax amounts from intracommunity service purchases.
27	Sum of the tax bases of those tax lines that are associated with reverse charge tax rates in the import of services. This value excludes refunds.
28	Sum of the tax amounts of those tax lines that are associated with reverse charge tax rates in the import of services. This value excludes refunds.
29	Sum of tax bases associated with the following refund transaction types: Domestic sales transactions Intracommunity sales transactions Import of services using a reverse charge tax code
30	Sum of tax amounts associated with the following refund transaction types: Domestic sales transactions Intracommunity sales transactions Import of services using a reverse charge tax code
33	Sum of boxes 700, 01, 702, 03, 05, 716, 21, 718, 23, 25, 720, 545, 722, 547, 551, 27, and 29.
34	Sum of boxes 701, 02, 703, 04, 06, 717, 22, 719, 24, 26, 721, 546, 723, 548, 552, 28, and 30.
47	Shows the same value as box 34.

Deductible VAT

Box	Data Sourcing
190	Sum of tax bases associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Super reduced tax rate of 4% (ES_SRR) to calculate the tax amount. Import of services that use the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC) to calculate the tax amount.
191	Sum of tax amounts associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Super reduced tax rate of 4% (ES_SRR) to calculate the tax amount. Import of services that use the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC) to calculate the tax amount.
724	Sum of tax bases associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Extra super reduced tax rate of 5% (ES_SSRR) to calculate the tax amount. Import of services that use the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC) to calculate the tax amount.
725	Sum of tax amounts associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Extra super reduced tax rate of 5% (ES_SSRR) to calculate the tax amount. Import of services that use the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC) to calculate the tax amount.
603	Sum of tax bases associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Reduced tax rate of 10% (ES_RR) to calculate the tax amount. Import of services that use the Reverse charge – Reduced tax rate of 10% (ES_RR_RC) to calculate the tax amount.
604	Sum of tax amounts associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Reduced tax rate of 10% (ES_RR) to calculate the tax amount. Import of services that use the Reverse charge – Reduced tax rate of 10% (ES_RR_RC) to calculate the tax amount.
605	Sum of tax bases associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Standard tax rate of 21% (ES_SR) to calculate the tax amount. Import of services that use the Reverse charge – Standard tax rate of 21% (ES_SR_RC) to calculate the tax amount.
606	Sum of tax amounts associated with the following transaction types (excluding refunds): Domestic purchase transactions that use the Standard tax rate of 21% (ES_SR) to calculate the tax amount. Import of services that use the Reverse charge – Standard tax rate of 21% (ES_SR_RC) to calculate the tax amount.
48	Sum of boxes 190, 724, 603, and 605.
49	Sum of boxes 191, 725, 604, and 606.
202	Sum of tax bases from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Super reduced tax rate of 4% (ES_SRR) to calculate the tax amount.
203	Sum of tax amounts from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Super reduced tax rate of 4% (ES_SRR) to calculate the tax amount.
732	Sum of tax bases from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Extra super reduced tax rate of 5% (ES_SSRR) to calculate the tax amount.
733	Sum of tax amounts from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Extra super reduced tax rate of 5% (ES_SSRR) to calculate the tax amount.
619	Sum of tax bases from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Reduced tax rate of 10% (ES_RR) to calculate the tax amount.
620	Sum of tax amounts from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Reduced tax rate of 10% (ES_RR) to calculate the tax amount.
621	Sum of tax bases from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Standard tax rate of 21% (ES_SR) to calculate the tax amount.
622	Sum of tax amounts from Domestic purchase transactions where the vendor is marked as an Import Operator that use the Standard tax rate of 21% (ES_SR) to calculate the tax amount.
52	Sum of boxes 202, 732, 619, and 621.
53	Sum of boxes 203, 733, 620, and 622.
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% (ES_SRR_RC). Only includes tax bases from intracommunity product purchases.
215	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_SSRR_RC). Only includes tax bases from intracommunity product purchases.
737	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_RR_RC). Only includes tax bases from intracommunity product purchases.
628	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Reduced tax rate of 10% (ES_RR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_SR_RC). Only includes tax bases from intracommunity product purchases.
630	Sum of tax amounts of the Intracommunity acquisitions of common goods after applying the Reverse charge – Standard tax rate of 21% (ES_SR_RC). Only includes tax amounts from intracommunity product purchases.
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% (ES_SRR_RC). Only includes tax bases from intracommunity service purchases.
588	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Super reduced tax rate of 4% (ES_SRR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_SSRR_RC). Only includes tax bases from intracommunity service purchases.
741	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Extra super reduced tax rate of 5% (ES_SSRR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_RR_RC). Only includes tax bases from intracommunity service purchases.
636	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Reduced tax rate of 10% (ES_RR_RC). Only includes tax amounts from intracommunity service purchases.
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% (ES_SR_RC). Only includes tax bases from intracommunity service purchases.
638	Sum of tax amounts of the Intracommunity acquisitions of services after applying the Reverse charge – Standard tax rate of 21% (ES_SR_RC). Only includes tax amounts from intracommunity service purchases.
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 the following transaction types: Domestic refunds of purchases that use regular tax codes or the zero rate tax code (ES_ZR). Intracommunity refunds of purchases that use the reverse charge tax codes or the zero rate tax code (ES_ZR). Imports of services that only use the reverse charge tax codes.
62	Sum of tax amounts associated with the following transaction types: Domestic refunds of purchases that use regular tax codes or the zero rate tax code (ES_ZR). Intracommunity refunds of purchases that use the reverse charge tax codes or the zero rate tax code (ES_ZR). Imports of services that only use the reverse charge tax codes.
64	Sum of boxes 49, 53, 57, 598, and 62.
65	Shows the result of subtracting the value of box 64 from the value of box 47. Box 65 = Box 47 – Box 64.

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 86 = Box 84 – Box 85.

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 tax bases of domestic refunds.
103	Sum of tax bases of the Intracommunity sales and Intracommunity refunds associated with the Reverse charge for sales tax rate.
104	Sum of tax bases from export transaction lines that use the ES_ZR tax code and have the Tax Item Type field set to Goods (including refunds).
110	Sum of tax bases from export transaction lines that use the ES_NL tax code and have the Tax Item Type field set to Services (including refunds).
126	Sum of tax bases from the One Stop Shop transactions that are not subject to localization rules under the OSS. It uses one of the OSS tax codes listed in Spain Tax Codes.
108	Sum of boxes 99, 103, 104, and 110.

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%.

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%.

Taxpayer

Statistical Data

Accrued VAT

Deductible VAT

Result of Annual Settlement

Result of Settlements

Volume of Transactions

Specific Transactions

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