Modelo 390: VAT. Annual summary return

Modelo 390. Annual summary return for Value Added Tax.

Annual information return summarising the VAT operations declared on the Modelo 303 returns of the year.

• IVA
• Filed annually
• 393 casillas in 15 sections
• 91 filled from your records
• 4 calculated
• 2 reference only
• 296 you enter

Established by

• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1, art. 8

Declarante

ejercicio

Self-assessment tax year

Self-assessment tax year

Reference only Year

• Required

Legal basis

• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

decl.ejercicio

Semantic role

filing_year

Registry section

declarante

Sources

boe-modelo-390-2009-form aeat-modelo-390-procedure

Revisions

2025 2024 2023 2022

tipo-declaracion

Return type

Return type

Reference only Text

• Required

Legal basis

• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

decl.tipo-declaracion

Semantic role

tipo_declaracion

Registry section

declarante

Sources

boe-modelo-390-2009-form aeat-modelo-390-procedure

Revisions

2025 2024 2023 2022

IVA › Anual › Inversion sujeto pasivo

21

Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-4.base

Semantic role

iva_aic_bienes_tipo_4_base

Binding

modelo-390-iva-aic-bienes-tipo-4-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

22

Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-4.cuota

Semantic role

iva_aic_bienes_tipo_4_cuota

Binding

modelo-390-iva-aic-bienes-tipo-4-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

23

Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-10.base

Semantic role

iva_aic_bienes_tipo_10_base

Binding

modelo-390-iva-aic-bienes-tipo-10-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

24

Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-10.cuota

Semantic role

iva_aic_bienes_tipo_10_cuota

Binding

modelo-390-iva-aic-bienes-tipo-10-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

25

Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-21.base

Semantic role

iva_aic_bienes_tipo_21_base

Binding

modelo-390-iva-aic-bienes-tipo-21-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

26

Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-21.cuota

Semantic role

iva_aic_bienes_tipo_21_cuota

Binding

modelo-390-iva-aic-bienes-tipo-21-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022 2021

27

Taxable base of accrued reverse-charge VAT on domestic transactions

Taxable base of accrued reverse-charge VAT on domestic transactions

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 84
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.autorepercutido.interior.base

Semantic role

iva_isp_interior_base

Binding

modelo-390-iva-autorepercutido-interior-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

28

Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13)

Output VAT self-charged on domestic transactions under the reverse charge (LIVA art 84.Uno.2; official box 13).

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 84
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.autorepercutido.interior.cuota

Semantic role

iva_isp_interior_cuota

Binding

modelo-390-iva-autorepercutido-interior-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

545

Accrued VAT on intra-Community acquisitions of services at the 4% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 4% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-4.base

Semantic role

iva_aic_servicios_tipo_4_base

Binding

modelo-390-iva-aic-servicios-tipo-4-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

546

Accrued VAT on intra-Community acquisitions of services at the 4% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 4% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-4.cuota

Semantic role

iva_aic_servicios_tipo_4_cuota

Binding

modelo-390-iva-aic-servicios-tipo-4-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

547

Accrued VAT on intra-Community acquisitions of services at the 10% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 10% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-10.base

Semantic role

iva_aic_servicios_tipo_10_base

Binding

modelo-390-iva-aic-servicios-tipo-10-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

548

Accrued VAT on intra-Community acquisitions of services at the 10% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 10% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-10.cuota

Semantic role

iva_aic_servicios_tipo_10_cuota

Binding

modelo-390-iva-aic-servicios-tipo-10-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

551

Accrued VAT on intra-Community acquisitions of services at the 21% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 21% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-21.base

Semantic role

iva_aic_servicios_tipo_21_base

Binding

modelo-390-iva-aic-servicios-tipo-21-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

552

Accrued VAT on intra-Community acquisitions of services at the 21% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 21% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-21.cuota

Semantic role

iva_aic_servicios_tipo_21_cuota

Binding

modelo-390-iva-aic-servicios-tipo-21-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

683

Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-2.base

Semantic role

iva_aic_bienes_tipo_2_base

Binding

modelo-390-iva-aic-bienes-tipo-2-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

684

Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-2.cuota

Semantic role

iva_aic_bienes_tipo_2_cuota

Binding

modelo-390-iva-aic-bienes-tipo-2-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

685

Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-7-5.base

Semantic role

iva_aic_bienes_tipo_7_5_base

Binding

modelo-390-iva-aic-bienes-tipo-7-5-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

686

Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-7-5.cuota

Semantic role

iva_aic_bienes_tipo_7_5_cuota

Binding

modelo-390-iva-aic-bienes-tipo-7-5-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

687

Accrued VAT on intra-Community acquisitions of services at the 2% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 2% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-2.base

Semantic role

iva_aic_servicios_tipo_2_base

Binding

modelo-390-iva-aic-servicios-tipo-2-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

688

Accrued VAT on intra-Community acquisitions of services at the 2% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 2% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-2.cuota

Semantic role

iva_aic_servicios_tipo_2_cuota

Binding

modelo-390-iva-aic-servicios-tipo-2-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

689

Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-7-5.base

Semantic role

iva_aic_servicios_tipo_7_5_base

Binding

modelo-390-iva-aic-servicios-tipo-7-5-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

690

Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-7-5.cuota

Semantic role

iva_aic_servicios_tipo_7_5_cuota

Binding

modelo-390-iva-aic-servicios-tipo-7-5-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024

716

Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-0.base

Semantic role

iva_aic_bienes_tipo_0_base

Binding

modelo-390-iva-aic-bienes-tipo-0-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

717

Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-0.cuota

Semantic role

iva_aic_bienes_tipo_0_cuota

Binding

modelo-390-iva-aic-bienes-tipo-0-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

718

Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Taxable base

Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-5.base

Semantic role

iva_aic_bienes_tipo_5_base

Binding

modelo-390-iva-aic-bienes-tipo-5-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

719

Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Tax amount

Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.tipo-5.cuota

Semantic role

iva_aic_bienes_tipo_5_cuota

Binding

modelo-390-iva-aic-bienes-tipo-5-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

720

Accrued VAT on intra-Community acquisitions of services at the 0% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 0% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-0.base

Semantic role

iva_aic_servicios_tipo_0_base

Binding

modelo-390-iva-aic-servicios-tipo-0-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

721

Accrued VAT on intra-Community acquisitions of services at the 0% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 0% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-0.cuota

Semantic role

iva_aic_servicios_tipo_0_cuota

Binding

modelo-390-iva-aic-servicios-tipo-0-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

722

Accrued VAT on intra-Community acquisitions of services at the 5% rate - Taxable base

Accrued VAT on intra-Community acquisitions of services at the 5% rate - Taxable base

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-5.base

Semantic role

iva_aic_servicios_tipo_5_base

Binding

modelo-390-iva-aic-servicios-tipo-5-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

723

Accrued VAT on intra-Community acquisitions of services at the 5% rate - Tax amount

Accrued VAT on intra-Community acquisitions of services at the 5% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.tipo-5.cuota

Semantic role

iva_aic_servicios_tipo_5_cuota

Binding

modelo-390-iva-aic-servicios-tipo-5-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.bienes.general.base

Total taxable base of intra-Community acquisitions of goods at the standard rate (21%)

Total taxable base of intra-Community acquisitions of goods at the standard rate (21%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.general.base

Semantic role

iva_base_imponible_aic_bienes_general

Binding

modelo-390-iva-aic-bienes-general-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.bienes.reduced.base

Total taxable base of intra-Community acquisitions of goods at the reduced rate (10%)

Total taxable base of intra-Community acquisitions of goods at the reduced rate (10%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.reduced.base

Semantic role

iva_base_imponible_aic_bienes_reduced

Binding

modelo-390-iva-aic-bienes-reduced-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.bienes.super_reduced.base

Total taxable base of intra-Community acquisitions of goods at the super-reduced rate (4%)

Total taxable base of intra-Community acquisitions of goods at the super-reduced rate (4%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.super_reduced.base

Semantic role

iva_base_imponible_aic_bienes_super_reduced

Binding

modelo-390-iva-aic-bienes-super-reduced-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.bienes.zero.base

Total taxable base of intra-Community acquisitions of goods at the zero rate (0%)

Total taxable base of intra-Community acquisitions of goods at the zero rate (0%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.bienes.zero.base

Semantic role

iva_base_imponible_aic_bienes_zero

Binding

modelo-390-iva-aic-bienes-zero-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.servicios.general.base

Total taxable base of intra-Community acquisitions of services at the standard rate (21%)

Total taxable base of intra-Community acquisitions of services at the standard rate (21%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.general.base

Semantic role

iva_base_imponible_aic_servicios_general

Binding

modelo-390-iva-aic-servicios-general-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.servicios.reduced.base

Total taxable base of intra-Community acquisitions of services at the reduced rate (10%)

Total taxable base of intra-Community acquisitions of services at the reduced rate (10%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.reduced.base

Semantic role

iva_base_imponible_aic_servicios_reduced

Binding

modelo-390-iva-aic-servicios-reduced-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.servicios.super_reduced.base

Total taxable base of intra-Community acquisitions of services at the super-reduced rate (4%)

Total taxable base of intra-Community acquisitions of services at the super-reduced rate (4%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.super_reduced.base

Semantic role

iva_base_imponible_aic_servicios_super_reduced

Binding

modelo-390-iva-aic-servicios-super-reduced-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.aic.servicios.zero.base

Total taxable base of intra-Community acquisitions of services at the zero rate (0%)

Total taxable base of intra-Community acquisitions of services at the zero rate (0%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.aic.servicios.zero.base

Semantic role

iva_base_imponible_aic_servicios_zero

Binding

modelo-390-iva-aic-servicios-zero-blind-base

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

iva.anual.autorepercutido.intracomunitaria

Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2)

Output VAT self-charged on intra-Community acquisitions (LIVA art 84.Uno.2).

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 13, art. 69, art. 70, art. 85
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.autorepercutido.intracomunitaria

Semantic role

iva_cuota_autorepercutida_intracomunitaria

Binding

modelo-390-iva-autorepercutido-intracomunitaria-cuota

Registry section

iva.anual.inversion_sujeto_pasivo

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Resultado

84

Sum of results

Sum of results

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.suma-resultados

Semantic role

iva_suma_resultados

Registry section

iva.anual.resultado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

85

Carry-forward of VAT credits from the previous year

Carry-forward of VAT credits from the previous year

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.compensacion-cuotas-ejercicio-anterior

Semantic role

iva_compensacion_cuotas_ejercicio_anterior

Registry section

iva.anual.resultado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

86

Result of the assessment

Result of the assessment

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.resultado-liquidacion

Semantic role

iva_resultado_liquidacion

Registry section

iva.anual.resultado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

658

Adjustment of VAT amounts under LIVA art. 80.Five.5

Adjustment of VAT amounts under LIVA art. 80.Five.5

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 80, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.regularizacion-cuotas-art-80-cinco-5

Semantic role

iva_regularizacion_cuotas_art_80_cinco_5

Registry section

iva.anual.resultado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

659

Annual settlement result - Import VAT assessed by Customs (only taxpayers electing deferred payment) [659]

Annual settlement result - Import VAT assessed by Customs (only taxpayers electing deferred payment) [659]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.iva-importacion-diferimiento

Semantic role

iva_importacion_diferimiento

Registry section

iva.anual.resultado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Resultado liquidaciones

97

Amounts to offset from the last settlement period

Amounts to offset from the last settlement period

Filled automatically from the IVA compensación carried across the year Amount in euros

• Zero or more

Legal basis

• Ley 37/1992 art. 99, art. 115, art. 116
• Real Decreto 1624/1992 art. 71, art. 29, art. 30
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.compensacion-ultimo-periodo-97

Semantic role

iva_anual_compensacion_ultimo_periodo

Binding

modelo-390-prev-303-compensacion-ultimo-periodo

Registry section

iva.anual.resultado_liquidaciones

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022 2021

662

Offset balance generated in the year

Offset balance generated in the year

Filled automatically from the IVA compensación carried across the year Amount in euros

• Zero or more

Legal basis

• Ley 37/1992 art. 99, art. 115, art. 116
• Real Decreto 1624/1992 art. 71, art. 29, art. 30
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.compensacion-generada-ejercicio-no-97

Semantic role

iva_anual_compensacion_generada_ejercicio

Binding

modelo-390-prev-303-compensacion-generada-ejercicio-no-97

Registry section

iva.anual.resultado_liquidaciones

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022 2021

IVA › Anual › Totales

34

Total VAT bases and amounts for the year

Total VAT bases and amounts for the year

Calculated for you from iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido and iva.anual.autorepercutido.intracomunitaria Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 69, art. 70, art. 84
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.total-bases-cuotas-iva

Semantic role

iva_anual_total_bases_cuotas_iva

Formula

modelo-390-iva-anual-total-bases-cuotas-iva

Registry section

iva.anual.totales

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

47

Total accrued VAT amount for the year

Total accrued VAT amount for the year

Calculated for you from iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria, iva.anual.repercutido.recargo.general, iva.anual.repercutido.recargo.reducido and iva.anual.repercutido.recargo.super-reducido Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.cuota-devengada-total

Record-design number

iva.anual.cuota-devengada-total

Semantic role

iva_anual_cuota_devengada_total

Formula

modelo-390-iva-anual-cuota-devengada-total

Registry section

iva.anual.totales

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

64

Total deductible VAT amount for the year

Total deductible VAT amount for the year

Calculated for you from iva.anual.soportado.interiores, iva.anual.soportado.importaciones, 63, 522 and iva.anual.autorepercutido.intracomunitaria Amount in euros

Legal basis

• Ley 37/1992 art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.cuota-deducible-total

Record-design number

iva.anual.cuota-deducible-total

Semantic role

iva_anual_cuota_deducible_total

Formula

modelo-390-iva-anual-cuota-deducible-total

Registry section

iva.anual.totales

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

65

General regime result

General regime result

Calculated for you from 47 and 64 Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.resultado-regimen-general

Record-design number

iva.anual.resultado-regimen-general

Semantic role

iva_anual_resultado_regimen_general

Formula

modelo-390-iva-anual-resultado-regimen-general

Registry section

iva.anual.totales

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

IVA › Anual › Deducible

48

Taxable base of deductible input VAT on domestic current transactions

Taxable base of deductible input VAT on domestic current transactions

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.soportado.interiores.base

Semantic role

iva_base_imponible_soportada_interiores

Binding

modelo-390-iva-soportado-interiores-base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

50

Total: Deductible input VAT on domestic transactions in capital goods - Taxable base

Total: Deductible input VAT on domestic transactions in capital goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.total.base

Semantic role

iva_deducible_interiores_inversion_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

51

Total: Deductible input VAT on domestic transactions in capital goods - deductible VAT amount

Total: Deductible input VAT on domestic transactions in capital goods - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.total.cuota

Semantic role

iva_deducible_interiores_inversion_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

52

Total: Deductible input VAT on imports of current goods - Taxable base

Total: Deductible input VAT on imports of current goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.total.base

Semantic role

iva_deducible_importaciones_corrientes_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

54

Total: Deductible input VAT on imports of capital goods - Taxable base

Total: Deductible input VAT on imports of capital goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.total.base

Semantic role

iva_deducible_importaciones_inversion_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

55

Total: Deductible input VAT on imports of capital goods - deductible VAT amount

Total: Deductible input VAT on imports of capital goods - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.total.cuota

Semantic role

iva_deducible_importaciones_inversion_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

56

Total: Deductible input VAT on intra-Community acquisitions of current goods - Taxable base

Total: Deductible input VAT on intra-Community acquisitions of current goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.total.base

Semantic role

iva_deducible_aic_corrientes_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

57

Total: Deductible input VAT on intra-Community acquisitions of current goods - deductible VAT amount

Total: Deductible input VAT on intra-Community acquisitions of current goods - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.total.cuota

Semantic role

iva_deducible_aic_corrientes_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

58

Total: Deductible input VAT on intra-Community acquisitions of capital goods - Taxable base

Total: Deductible input VAT on intra-Community acquisitions of capital goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.total.base

Semantic role

iva_deducible_aic_inversion_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

59

Total: Deductible input VAT on intra-Community acquisitions of capital goods - deductible VAT amount

Total: Deductible input VAT on intra-Community acquisitions of capital goods - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.total.cuota

Semantic role

iva_deducible_aic_inversion_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

60

Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base

Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 130, art. 131, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.compensaciones-reagp.base

Semantic role

iva_deducible_compensaciones_reagp_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

61

Flat-rate compensation under the special agriculture, livestock and fisheries scheme - deductible VAT amount

Flat-rate compensation under the special agriculture, livestock and fisheries scheme - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 130, art. 131, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.compensaciones-reagp.cuota

Semantic role

iva_deducible_compensaciones_reagp_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

62

Adjustment of deductions - deductible VAT amount

Adjustment of deductions - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.rectificacion.cuota

Semantic role

iva_deducible_rectificacion_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

63

Capital goods adjustment (LIVA arts. 107-110)

Adjustment for capital goods (LIVA arts. 107-110).

Filled automatically from your bienes de inversión regularisation Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 108, art. 109, art. 110
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regularizacion-bienes-inversion

Semantic role

iva_anual_regularizacion_bienes_inversion

Binding

modelo-390-bienes-inversion-regularizacion-casilla-63

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

190

Deductible input VAT on current domestic transactions at the 4% rate - Taxable base

Deductible input VAT on current domestic transactions at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-4.base

Semantic role

iva_deducible_interiores_corrientes_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

191

Deductible input VAT on current domestic transactions at the 4% rate - deductible VAT amount

Deductible input VAT on current domestic transactions at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-4.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

196

Deductible input VAT on domestic transactions in capital goods at the 4% rate - Taxable base

Deductible input VAT on domestic transactions in capital goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-4.base

Semantic role

iva_deducible_interiores_inversion_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

197

Deductible input VAT on domestic transactions in capital goods at the 4% rate - deductible VAT amount

Deductible input VAT on domestic transactions in capital goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-4.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

202

Deductible input VAT on imports of current goods at the 4% rate - Taxable base

Deductible input VAT on imports of current goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-4.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

203

Deductible input VAT on imports of current goods at the 4% rate - deductible VAT amount

Deductible input VAT on imports of current goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-4.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

208

Deductible input VAT on imports of capital goods at the 4% rate - Taxable base

Deductible input VAT on imports of capital goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-4.base

Semantic role

iva_deducible_importaciones_inversion_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

209

Deductible input VAT on imports of capital goods at the 4% rate - deductible VAT amount

Deductible input VAT on imports of capital goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-4.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

214

Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-4.base

Semantic role

iva_deducible_aic_corrientes_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

215

Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-4.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

220

Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-4.base

Semantic role

iva_deducible_aic_inversion_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

221

Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-4.cuota

Semantic role

iva_deducible_aic_inversion_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

506

Deductible input VAT on current intra-group transactions at the 4% rate - Taxable base

Deductible input VAT on current intra-group transactions at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-4.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

507

Deductible input VAT on current intra-group transactions at the 4% rate - deductible VAT amount

Deductible input VAT on current intra-group transactions at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

512

Total: Deductible input VAT on current intra-group transactions - Taxable base

Total: Deductible input VAT on current intra-group transactions - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.total.base

Semantic role

iva_deducible_intragrupo_corrientes_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

513

Total: Deductible input VAT on current intra-group transactions - deductible VAT amount

Total: Deductible input VAT on current intra-group transactions - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.total.cuota

Semantic role

iva_deducible_intragrupo_corrientes_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

514

Deductible input VAT on intra-group transactions in capital goods at the 4% rate - Taxable base

Deductible input VAT on intra-group transactions in capital goods at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-4.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

515

Deductible input VAT on intra-group transactions in capital goods at the 4% rate - deductible VAT amount

Deductible input VAT on intra-group transactions in capital goods at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-4.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

520

Total: Deductible input VAT on intra-group transactions in capital goods - Taxable base

Total: Deductible input VAT on intra-group transactions in capital goods - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.total.base

Semantic role

iva_deducible_intragrupo_inversion_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

521

Total: Deductible input VAT on intra-group transactions in capital goods - deductible VAT amount

Total: Deductible input VAT on intra-group transactions in capital goods - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.total.cuota

Semantic role

iva_deducible_intragrupo_inversion_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

522

Pro rata regularisation using the final percentage - Tax amount

Pro rata regularisation using the final percentage - Tax amount

Filled automatically from your prorrata regularisation Amount in euros

Legal basis

• Ley 37/1992 art. 104, art. 105, art. 92, art. 94, art. 95
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regularizacion-prorrata-definitiva

Semantic role

iva_anual_regularizacion_prorrata_definitiva

Binding

modelo-390-prorrata-regularizacion-anual

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025 aeat-modelo-390-procedure boe-modelo-390-2009-form

Revisions

2025 2024 2023 2022

587

Deductible input VAT on intra-Community acquisitions of services at the 4% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of services at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-4.base

Semantic role

iva_deducible_aic_servicios_tipo_4_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

588

Deductible input VAT on intra-Community acquisitions of services at the 4% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of services at the 4% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-4.cuota

Semantic role

iva_deducible_aic_servicios_tipo_4_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

597

Total: Deductible input VAT on intra-Community acquisitions of services - Taxable base

Total: Deductible input VAT on intra-Community acquisitions of services - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.total.base

Semantic role

iva_deducible_aic_servicios_total_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

598

Total: Deductible input VAT on intra-Community acquisitions of services - deductible VAT amount

Total: Deductible input VAT on intra-Community acquisitions of services - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.total.cuota

Semantic role

iva_deducible_aic_servicios_total_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

603

Deductible input VAT on current domestic transactions at the 10% rate - Taxable base

Deductible input VAT on current domestic transactions at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-10.base

Semantic role

iva_deducible_interiores_corrientes_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

604

Deductible input VAT on current domestic transactions at the 10% rate - deductible VAT amount

Deductible input VAT on current domestic transactions at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-10.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

605

Deductible input VAT on current domestic transactions at the 21% rate - Taxable base

Deductible input VAT on current domestic transactions at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-21.base

Semantic role

iva_deducible_interiores_corrientes_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

606

Deductible input VAT on current domestic transactions at the 21% rate - deductible VAT amount

Deductible input VAT on current domestic transactions at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-21.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

607

Deductible input VAT on current intra-group transactions at the 10% rate - Taxable base

Deductible input VAT on current intra-group transactions at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-10.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

608

Deductible input VAT on current intra-group transactions at the 10% rate - deductible VAT amount

Deductible input VAT on current intra-group transactions at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

609

Deductible input VAT on current intra-group transactions at the 21% rate - Taxable base

Deductible input VAT on current intra-group transactions at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-21.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

610

Deductible input VAT on current intra-group transactions at the 21% rate - deductible VAT amount

Deductible input VAT on current intra-group transactions at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

611

Deductible input VAT on domestic transactions in capital goods at the 10% rate - Taxable base

Deductible input VAT on domestic transactions in capital goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-10.base

Semantic role

iva_deducible_interiores_inversion_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

612

Deductible input VAT on domestic transactions in capital goods at the 10% rate - deductible VAT amount

Deductible input VAT on domestic transactions in capital goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-10.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

613

Deductible input VAT on domestic transactions in capital goods at the 21% rate - Taxable base

Deductible input VAT on domestic transactions in capital goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-21.base

Semantic role

iva_deducible_interiores_inversion_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

614

Deductible input VAT on domestic transactions in capital goods at the 21% rate - deductible VAT amount

Deductible input VAT on domestic transactions in capital goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-21.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

615

Deductible input VAT on intra-group transactions in capital goods at the 10% rate - Taxable base

Deductible input VAT on intra-group transactions in capital goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-10.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

616

Deductible input VAT on intra-group transactions in capital goods at the 10% rate - deductible VAT amount

Deductible input VAT on intra-group transactions in capital goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-10.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

617

Deductible input VAT on intra-group transactions in capital goods at the 21% rate - Taxable base

Deductible input VAT on intra-group transactions in capital goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-21.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

618

Deductible input VAT on intra-group transactions in capital goods at the 21% rate - deductible VAT amount

Deductible input VAT on intra-group transactions in capital goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-21.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

619

Deductible input VAT on imports of current goods at the 10% rate - Taxable base

Deductible input VAT on imports of current goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-10.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

620

Deductible input VAT on imports of current goods at the 10% rate - deductible VAT amount

Deductible input VAT on imports of current goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-10.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

621

Deductible input VAT on imports of current goods at the 21% rate - Taxable base

Deductible input VAT on imports of current goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-21.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

622

Deductible input VAT on imports of current goods at the 21% rate - deductible VAT amount

Deductible input VAT on imports of current goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-21.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

623

Deductible input VAT on imports of capital goods at the 10% rate - Taxable base

Deductible input VAT on imports of capital goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-10.base

Semantic role

iva_deducible_importaciones_inversion_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

624

Deductible input VAT on imports of capital goods at the 10% rate - deductible VAT amount

Deductible input VAT on imports of capital goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-10.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

625

Deductible input VAT on imports of capital goods at the 21% rate - Taxable base

Deductible input VAT on imports of capital goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-21.base

Semantic role

iva_deducible_importaciones_inversion_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

626

Deductible input VAT on imports of capital goods at the 21% rate - deductible VAT amount

Deductible input VAT on imports of capital goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-21.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

627

Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-10.base

Semantic role

iva_deducible_aic_corrientes_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

628

Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-10.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

629

Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-21.base

Semantic role

iva_deducible_aic_corrientes_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

630

Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-21.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

631

Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-10.base

Semantic role

iva_deducible_aic_inversion_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

632

Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-10.cuota

Semantic role

iva_deducible_aic_inversion_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

633

Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-21.base

Semantic role

iva_deducible_aic_inversion_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

634

Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-21.cuota

Semantic role

iva_deducible_aic_inversion_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

635

Deductible input VAT on intra-Community acquisitions of services at the 10% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of services at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-10.base

Semantic role

iva_deducible_aic_servicios_tipo_10_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

636

Deductible input VAT on intra-Community acquisitions of services at the 10% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of services at the 10% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-10.cuota

Semantic role

iva_deducible_aic_servicios_tipo_10_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

637

Deductible input VAT on intra-Community acquisitions of services at the 21% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of services at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-21.base

Semantic role

iva_deducible_aic_servicios_tipo_21_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

638

Deductible input VAT on intra-Community acquisitions of services at the 21% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of services at the 21% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-21.cuota

Semantic role

iva_deducible_aic_servicios_tipo_21_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

639

Adjustment of deductions - Taxable base

Adjustment of deductions - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.rectificacion.base

Semantic role

iva_deducible_rectificacion_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

651

Adjustment of deductions on intra-group transactions - Taxable base

Adjustment of deductions on intra-group transactions - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.rectificacion-intragrupo.base

Semantic role

iva_deducible_rectificacion_intragrupo_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

652

Adjustment of deductions on intra-group transactions - deductible VAT amount

Adjustment of deductions on intra-group transactions - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.rectificacion-intragrupo.cuota

Semantic role

iva_deducible_rectificacion_intragrupo_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

660

Deductible VAT under a final administrative decision or court judgment at rates no longer in force - Taxable base

Deductible VAT under a final administrative decision or court judgment at rates no longer in force - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base

Semantic role

iva_deducible_resolucion_firme_tipos_no_vigentes_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

661

Deductible VAT under a final administrative decision or court judgment at rates no longer in force - deductible VAT amount

Deductible VAT under a final administrative decision or court judgment at rates no longer in force - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 89, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota

Semantic role

iva_deducible_resolucion_firme_tipos_no_vigentes_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

695

Deductible input VAT on current domestic transactions at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-2.base

Semantic role

iva_deducible_interiores_corrientes_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

696

Deductible input VAT on current domestic transactions at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-2.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

697

Deductible input VAT on current domestic transactions at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-7-5.base

Semantic role

iva_deducible_interiores_corrientes_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

698

Deductible input VAT on current domestic transactions at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

724

Deductible input VAT on current domestic transactions at the 5% rate - Taxable base

Deductible input VAT on current domestic transactions at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-5.base

Semantic role

iva_deducible_interiores_corrientes_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

725

Deductible input VAT on current domestic transactions at the 5% rate - deductible VAT amount

Deductible input VAT on current domestic transactions at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-corrientes.tipo-5.cuota

Semantic role

iva_deducible_interiores_corrientes_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

726

Deductible input VAT on current intra-group transactions at the 5% rate - Taxable base

Deductible input VAT on current intra-group transactions at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-5.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

727

Deductible input VAT on current intra-group transactions at the 5% rate - deductible VAT amount

Deductible input VAT on current intra-group transactions at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

728

Deductible input VAT on domestic transactions in capital goods at the 5% rate - Taxable base

Deductible input VAT on domestic transactions in capital goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-5.base

Semantic role

iva_deducible_interiores_inversion_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

729

Deductible input VAT on domestic transactions in capital goods at the 5% rate - deductible VAT amount

Deductible input VAT on domestic transactions in capital goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-5.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

730

Deductible input VAT on intra-group transactions in capital goods at the 5% rate - Taxable base

Deductible input VAT on intra-group transactions in capital goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-5.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

731

Deductible input VAT on intra-group transactions in capital goods at the 5% rate - deductible VAT amount

Deductible input VAT on intra-group transactions in capital goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-5.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

732

Deductible input VAT on imports of current goods at the 5% rate - Taxable base

Deductible input VAT on imports of current goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-5.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

733

Deductible input VAT on imports of current goods at the 5% rate - deductible VAT amount

Deductible input VAT on imports of current goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-5.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

734

Deductible input VAT on imports of capital goods at the 5% rate - Taxable base

Deductible input VAT on imports of capital goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-5.base

Semantic role

iva_deducible_importaciones_inversion_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

735

Deductible input VAT on imports of capital goods at the 5% rate - deductible VAT amount

Deductible input VAT on imports of capital goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-5.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

736

Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-5.base

Semantic role

iva_deducible_aic_corrientes_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

737

Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-5.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

738

Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-5.base

Semantic role

iva_deducible_aic_inversion_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

739

Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-5.cuota

Semantic role

iva_deducible_aic_inversion_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

740

Deductible input VAT on intra-Community acquisitions of services at the 5% rate - Taxable base

Deductible input VAT on intra-Community acquisitions of services at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-5.base

Semantic role

iva_deducible_aic_servicios_tipo_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

741

Deductible input VAT on intra-Community acquisitions of services at the 5% rate - deductible VAT amount

Deductible input VAT on intra-Community acquisitions of services at the 5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-5.cuota

Semantic role

iva_deducible_aic_servicios_tipo_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

745

Deductible input VAT on current intra-group transactions at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-2.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

746

Deductible input VAT on current intra-group transactions at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

747

Deductible input VAT on current intra-group transactions at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base

Semantic role

iva_deducible_intragrupo_corrientes_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

748

Deductible input VAT on current intra-group transactions at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota

Semantic role

iva_deducible_intragrupo_corrientes_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

749

Deductible input VAT on domestic transactions in capital goods at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-2.base

Semantic role

iva_deducible_interiores_inversion_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

750

Deductible input VAT on domestic transactions in capital goods at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-2.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

751

Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-7-5.base

Semantic role

iva_deducible_interiores_inversion_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

752

Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.interiores-inversion.tipo-7-5.cuota

Semantic role

iva_deducible_interiores_inversion_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

753

Deductible input VAT on intra-group transactions in capital goods at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-2.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

754

Deductible input VAT on intra-group transactions in capital goods at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-2.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

755

Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-7-5.base

Semantic role

iva_deducible_intragrupo_inversion_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

756

Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 163 nonies, art. 163 sexies, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota

Semantic role

iva_deducible_intragrupo_inversion_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

757

Deductible input VAT on imports of current goods at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-2.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

758

Deductible input VAT on imports of current goods at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-2.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

759

Deductible input VAT on imports of current goods at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-7-5.base

Semantic role

iva_deducible_importaciones_corrientes_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

760

Deductible input VAT on imports of current goods at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 86, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota

Semantic role

iva_deducible_importaciones_corrientes_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

761

Deductible input VAT on imports of capital goods at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-2.base

Semantic role

iva_deducible_importaciones_inversion_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

762

Deductible input VAT on imports of capital goods at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-2.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

763

Deductible input VAT on imports of capital goods at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-7-5.base

Semantic role

iva_deducible_importaciones_inversion_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

764

Deductible input VAT on imports of capital goods at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 86, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota

Semantic role

iva_deducible_importaciones_inversion_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

765

Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-2.base

Semantic role

iva_deducible_aic_corrientes_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

766

Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-2.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

767

Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-7-5.base

Semantic role

iva_deducible_aic_corrientes_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

768

Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - deductible VAT amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 85, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-corrientes.tipo-7-5.cuota

Semantic role

iva_deducible_aic_corrientes_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

769

Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Taxable base [769]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-2.base

Semantic role

iva_deducible_aic_inversion_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

770

Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Deductible amount [770]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-2.cuota

Semantic role

iva_deducible_aic_inversion_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

771

Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Taxable base [771]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-7-5.base

Semantic role

iva_deducible_aic_inversion_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

772

Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Deductible amount [772]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 107, art. 85, art. 92, art. 94, art. 95, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-inversion.tipo-7-5.cuota

Semantic role

iva_deducible_aic_inversion_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

773

Deductible VAT on intra-Community acquisitions of services - 2% rate - Taxable base [773]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-2.base

Semantic role

iva_deducible_aic_servicios_tipo_2_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

774

Deductible VAT on intra-Community acquisitions of services - 2% rate - Deductible amount [774]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-2.cuota

Semantic role

iva_deducible_aic_servicios_tipo_2_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

775

Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Taxable base [775]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-7-5.base

Semantic role

iva_deducible_aic_servicios_tipo_7_5_base

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

776

Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Deductible amount [776]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 84, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.deducible.aic-servicios.tipo-7-5.cuota

Semantic role

iva_deducible_aic_servicios_tipo_7_5_cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024

iva.anual.soportado.importaciones

Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33)

Input VAT deductible on imports of current goods (LIVA art 17 + art 92; official box 33).

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 17, art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.soportado.importaciones

Semantic role

iva_cuota_soportada_importaciones

Binding

modelo-390-iva-soportado-importaciones-cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.soportado.interiores

Deductible input VAT on domestic current transactions

Deductible input VAT on domestic current transactions

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.soportado.interiores

Semantic role

iva_cuota_soportada_interiores

Binding

modelo-390-iva-soportado-interiores-cuota

Registry section

iva.anual.deducible

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

IVA › Anual › Operaciones especificas

109

Specific operations - Exempt intra-Community acquisitions [109]

Specific operations - Exempt intra-Community acquisitions [109]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 26
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.adquisiciones-intracomunitarias-exentas

Semantic role

iva_operaciones_especificas_adquisiciones_intracomunitarias_exentas

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

111

Specific operations - Taxed operations giving rise to the monthly refund entitlement [111]

Specific operations - Taxed operations giving rise to the monthly refund entitlement [111]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 116
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.operaciones-derecho-devolucion-mensual

Semantic role

iva_operaciones_especificas_operaciones_derecho_devolucion_mensual

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

113

Specific operations - Domestic supplies of goods charged under the reverse charge in triangular transactions [113]

Specific operations - Domestic supplies of goods charged under the reverse charge in triangular transactions [113]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 26, art. 84
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.entrega-interior-inversion-triangular

Semantic role

iva_operaciones_especificas_entrega_interior_inversion_triangular

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

230

Specific operations - Exempt domestic acquisitions [230]

Specific operations - Exempt domestic acquisitions [230]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 20
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.adquisiciones-interiores-exentas

Semantic role

iva_operaciones_especificas_adquisiciones_interiores_exentas

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

231

Specific operations - Exempt imports [231]

Specific operations - Exempt imports [231]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 27
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.importaciones-exentas

Semantic role

iva_operaciones_especificas_importaciones_exentas

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

232

Specific operations - Taxable base of non-deductible input VAT [232]

Specific operations - Taxable base of non-deductible input VAT [232]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 92, art. 95
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.base-iva-soportado-no-deducible

Semantic role

iva_operaciones_especificas_base_iva_soportado_no_deducible

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

523

Specific operations - Services located in the Spanish VAT territory under the reverse charge [523]

Specific operations - Services located in the Spanish VAT territory under the reverse charge [523]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 69, art. 70, art. 84
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo

Semantic role

iva_operaciones_especificas_servicios_tai_inversion_sujeto_pasivo

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

654

Specific operations - Supplies of goods under the cash accounting scheme - Taxable base [654]

Specific operations - Supplies of goods under the cash accounting scheme - Taxable base [654]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-duodecies, art. 163-undecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.criterio-caja-entregas.base

Semantic role

iva_operaciones_especificas_criterio_caja_entregas_base

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

655

Specific operations - Supplies of goods under the cash accounting scheme - VAT amount [655]

Specific operations - Supplies of goods under the cash accounting scheme - VAT amount [655]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-duodecies, art. 163-undecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.criterio-caja-entregas.cuota

Semantic role

iva_operaciones_especificas_criterio_caja_entregas_cuota

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

656

Specific operations - Acquisitions of goods under the cash accounting scheme - Taxable base [656]

Specific operations - Acquisitions of goods under the cash accounting scheme - Taxable base [656]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-quaterdecies, art. 163-terdecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.criterio-caja-adquisiciones.base

Semantic role

iva_operaciones_especificas_criterio_caja_adquisiciones_base

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

657

Specific operations - Acquisitions of goods under the cash accounting scheme - VAT amount [657]

Specific operations - Acquisitions of goods under the cash accounting scheme - VAT amount [657]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-quaterdecies, art. 163-terdecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.especificas.criterio-caja-adquisiciones.cuota

Semantic role

iva_operaciones_especificas_criterio_caja_adquisiciones_cuota

Registry section

iva.anual.operaciones_especificas

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Liquidaciones

95

Total amounts payable from the year's VAT self-assessments

Total amounts payable from the year's VAT self-assessments

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.total-a-ingresar

Semantic role

iva_liquidaciones_total_a_ingresar

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

96

Total monthly VAT refunds for taxpayers on the monthly refund register

Total monthly VAT refunds for taxpayers on the monthly refund register

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 116
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.total-devoluciones-mensuales

Semantic role

iva_liquidaciones_total_devoluciones_mensuales

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

98

Result of the final period return - refundable

Result of the final period return - refundable

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 116
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.ultimo-periodo-a-devolver

Semantic role

iva_liquidaciones_ultimo_periodo_a_devolver

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

524

Total refunds of input VAT on acquisitions of means of transport

Total refunds of input VAT on acquisitions of means of transport

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 116
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.total-devoluciones-elementos-transporte

Semantic role

iva_liquidaciones_total_devoluciones_elementos_transporte

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

525

Total positive results for the year (form 322)

Total positive results for the year (form 322)

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.total-resultados-positivos-m322

Semantic role

iva_liquidaciones_total_resultados_positivos_m322

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

526

Total negative results for the year (form 322)

Total negative results for the year (form 322)

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.liquidaciones.total-resultados-negativos-m322

Semantic role

iva_liquidaciones_total_resultados_negativos_m322

Registry section

iva.anual.liquidaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Devengado

01

Taxable base of output VAT at the 4% rate

Taxable base of output VAT at the 4% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-4.base

Semantic role

iva_base_imponible_repercutida_tipo_4

Binding

modelo-390-iva-repercutido-tipo-4-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

02

Output VAT amount at the 4% rate

Output VAT amount at the 4% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-4.cuota

Semantic role

iva_cuota_repercutida_tipo_4

Binding

modelo-390-iva-repercutido-tipo-4-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

03

Taxable base of output VAT at the 10% rate

Taxable base of output VAT at the 10% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-10.base

Semantic role

iva_base_imponible_repercutida_tipo_10

Binding

modelo-390-iva-repercutido-tipo-10-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

04

Output VAT amount at the 10% rate

Output VAT amount at the 10% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-10.cuota

Semantic role

iva_cuota_repercutida_tipo_10

Binding

modelo-390-iva-repercutido-tipo-10-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

05

Taxable base of output VAT at the 21% rate

Taxable base of output VAT at the 21% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-21.base

Semantic role

iva_base_imponible_repercutida_tipo_21

Binding

modelo-390-iva-repercutido-tipo-21-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

06

Output VAT amount at the 21% rate

Output VAT amount at the 21% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-21.cuota

Semantic role

iva_cuota_repercutida_tipo_21

Binding

modelo-390-iva-repercutido-tipo-21-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

07

Output VAT under the second-hand goods special scheme at the 4% rate - Taxable base

Output VAT under the second-hand goods special scheme at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-4.base

Semantic role

iva_repercutido_bienes_usados_tipo_4_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

08

Output VAT under the second-hand goods special scheme at the 4% rate - Tax amount

Output VAT under the second-hand goods special scheme at the 4% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-4.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_4_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

09

Output VAT under the second-hand goods special scheme at the 10% rate - Taxable base

Output VAT under the second-hand goods special scheme at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-10.base

Semantic role

iva_repercutido_bienes_usados_tipo_10_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

10

Output VAT under the second-hand goods special scheme at the 10% rate - Tax amount

Output VAT under the second-hand goods special scheme at the 10% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-10.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_10_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

11

Output VAT under the second-hand goods special scheme at the 21% rate - Taxable base

Output VAT under the second-hand goods special scheme at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-21.base

Semantic role

iva_repercutido_bienes_usados_tipo_21_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

12

Output VAT under the second-hand goods special scheme at the 21% rate - Tax amount

Output VAT under the second-hand goods special scheme at the 21% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-21.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_21_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

13

Output VAT under the travel agencies special scheme at the 21% rate - Taxable base

Output VAT under the travel agencies special scheme at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.agencias-viajes.tipo-21.base

Semantic role

iva_repercutido_agencias_viajes_tipo_21_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

14

Output VAT under the travel agencies special scheme at the 21% rate - Tax amount

Output VAT under the travel agencies special scheme at the 21% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.agencias-viajes.tipo-21.cuota

Semantic role

iva_repercutido_agencias_viajes_tipo_21_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

29

Adjustment of taxable bases and VAT amounts - Taxable base

Adjustment of taxable bases and VAT amounts - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.bases-cuotas.base

Semantic role

iva_modificacion_bases_cuotas_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

30

Adjustment of taxable bases and VAT amounts - Tax amount

Adjustment of taxable bases and VAT amounts - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.bases-cuotas.cuota

Semantic role

iva_modificacion_bases_cuotas_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

31

Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Taxable base

Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.concurso-acreedores.base

Semantic role

iva_modificacion_concurso_acreedores_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

32

Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Tax amount

Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.concurso-acreedores.cuota

Semantic role

iva_modificacion_concurso_acreedores_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

33

Total taxable bases of output VAT

Total taxable bases of output VAT

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.total-bases-iva

Semantic role

iva_total_bases_iva_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

35

Equivalence surcharge at the 0.5% rate - Taxable base

Equivalence surcharge at the 0.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-5.base

Semantic role

iva_recargo_equivalencia_tipo_0_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

36

Equivalence surcharge at the 0.5% rate - Tax amount

Equivalence surcharge at the 0.5% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-5.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_0_5

Binding

modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

41

Equivalence surcharge at the 1.75% rate - Taxable base

Equivalence surcharge at the 1.75% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1-75.base

Semantic role

iva_recargo_equivalencia_tipo_1_75_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

42

Equivalence surcharge at the 1.75% rate - Tax amount

Equivalence surcharge at the 1.75% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1-75.cuota

Semantic role

iva_recargo_equivalencia_tipo_1_75_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

43

Adjustment of equivalence surcharge taxable bases and amounts - Taxable base

Adjustment of equivalence surcharge taxable bases and amounts - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.recargo.base

Semantic role

iva_modificacion_recargo_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

44

Adjustment of equivalence surcharge taxable bases and amounts - Tax amount

Adjustment of equivalence surcharge taxable bases and amounts - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.recargo.cuota

Semantic role

iva_modificacion_recargo_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

45

Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Taxable base

Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.recargo-concurso.base

Semantic role

iva_modificacion_recargo_concurso_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

46

Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Tax amount

Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.recargo-concurso.cuota

Semantic role

iva_modificacion_recargo_concurso_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

500

Output VAT on intra-group transactions at the 4% rate - Taxable base

Output VAT on intra-group transactions at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-4.base

Semantic role

iva_repercutido_intragrupo_tipo_4_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

501

Output VAT on intra-group transactions at the 4% rate - Tax amount

Output VAT on intra-group transactions at the 4% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-4.cuota

Semantic role

iva_repercutido_intragrupo_tipo_4_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

502

Output VAT on intra-group transactions at the 10% rate - Taxable base

Output VAT on intra-group transactions at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-10.base

Semantic role

iva_repercutido_intragrupo_tipo_10_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

503

Output VAT on intra-group transactions at the 10% rate - Tax amount

Output VAT on intra-group transactions at the 10% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-10.cuota

Semantic role

iva_repercutido_intragrupo_tipo_10_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

504

Output VAT on intra-group transactions at the 21% rate - Taxable base

Output VAT on intra-group transactions at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-21.base

Semantic role

iva_repercutido_intragrupo_tipo_21_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

505

Output VAT on intra-group transactions at the 21% rate - Tax amount

Output VAT on intra-group transactions at the 21% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-21.cuota

Semantic role

iva_repercutido_intragrupo_tipo_21_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

599

Equivalence surcharge at the 1.4% rate - Taxable base

Equivalence surcharge at the 1.4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1-4.base

Semantic role

iva_recargo_equivalencia_tipo_1_4_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

600

Equivalence surcharge at the 1.4% rate - Tax amount

Equivalence surcharge at the 1.4% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1-4.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_1_4

Binding

modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

601

Equivalence surcharge at the 5.2% rate - Taxable base

Equivalence surcharge at the 5.2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-5-2.base

Semantic role

iva_recargo_equivalencia_tipo_5_2_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

602

Equivalence surcharge at the 5.2% rate - Tax amount

Equivalence surcharge at the 5.2% rate - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 90
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-5-2.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_5_2

Binding

modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

643

Output VAT under the cash accounting special scheme at the 4% rate - Taxable base

Output VAT under the cash accounting special scheme at the 4% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-4.base

Semantic role

iva_repercutido_criterio_caja_tipo_4_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

644

Output VAT under the cash accounting special scheme at the 4% rate - Tax amount

Output VAT under the cash accounting special scheme at the 4% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-4.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_4_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

645

Output VAT under the cash accounting special scheme at the 10% rate - Taxable base

Output VAT under the cash accounting special scheme at the 10% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-10.base

Semantic role

iva_repercutido_criterio_caja_tipo_10_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

646

Output VAT under the cash accounting special scheme at the 10% rate - Tax amount

Output VAT under the cash accounting special scheme at the 10% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-10.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_10_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

647

Output VAT under the cash accounting special scheme at the 21% rate - Taxable base

Output VAT under the cash accounting special scheme at the 21% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-21.base

Semantic role

iva_repercutido_criterio_caja_tipo_21_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

648

Output VAT under the cash accounting special scheme at the 21% rate - Tax amount

Output VAT under the cash accounting special scheme at the 21% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-21.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_21_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

649

Adjustment of taxable bases and VAT amounts on intra-group transactions - Taxable base

Adjustment of taxable bases and VAT amounts on intra-group transactions - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 sexies, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.bases-cuotas-intragrupo.base

Semantic role

iva_modificacion_bases_cuotas_intragrupo_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

650

Adjustment of taxable bases and VAT amounts on intra-group transactions - Tax amount

Adjustment of taxable bases and VAT amounts on intra-group transactions - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 sexies, art. 80, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.modificacion.bases-cuotas-intragrupo.cuota

Semantic role

iva_modificacion_bases_cuotas_intragrupo_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

666

Equivalence surcharge at 0.62% - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-62.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_0_62

Binding

modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023

667

Taxable base of output VAT at the 2% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-2.base

Semantic role

iva_base_imponible_repercutida_tipo_2

Binding

modelo-390-iva-repercutido-tipo-2-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

668

Output VAT amount at the 2% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-2.cuota

Semantic role

iva_cuota_repercutida_tipo_2

Binding

modelo-390-iva-repercutido-tipo-2-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

669

Taxable base of output VAT at the 7.5% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-7-5.base

Semantic role

iva_base_imponible_repercutida_tipo_7_5

Binding

modelo-390-iva-repercutido-tipo-7-5-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

670

Output VAT amount at the 7.5% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-7-5.cuota

Semantic role

iva_cuota_repercutida_tipo_7_5

Binding

modelo-390-iva-repercutido-tipo-7-5-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

671

Output VAT on intra-group transactions at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-2.base

Semantic role

iva_repercutido_intragrupo_tipo_2_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

672

Output VAT on intra-group transactions at the 2% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-2.cuota

Semantic role

iva_repercutido_intragrupo_tipo_2_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

673

Output VAT on intra-group transactions at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-7-5.base

Semantic role

iva_repercutido_intragrupo_tipo_7_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

674

Output VAT on intra-group transactions at the 7.5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-7-5.cuota

Semantic role

iva_repercutido_intragrupo_tipo_7_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

675

Output VAT under the cash accounting special scheme at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-2.base

Semantic role

iva_repercutido_criterio_caja_tipo_2_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

676

Output VAT under the cash accounting special scheme at the 2% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-2.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_2_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

677

Output VAT under the cash accounting special scheme at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-7-5.base

Semantic role

iva_repercutido_criterio_caja_tipo_7_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

678

Output VAT under the cash accounting special scheme at the 7.5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-7-5.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_7_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

679

Output VAT under the second-hand goods special scheme at the 2% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-2.base

Semantic role

iva_repercutido_bienes_usados_tipo_2_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

680

Output VAT under the second-hand goods special scheme at the 2% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-2.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_2_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

681

Output VAT under the second-hand goods special scheme at the 7.5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-7-5.base

Semantic role

iva_repercutido_bienes_usados_tipo_7_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

682

Output VAT under the second-hand goods special scheme at the 7.5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-7-5.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_7_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

692

Equivalence surcharge at 0.26% - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-26.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_0_26

Binding

modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

694

Equivalence surcharge at 1% - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1.cuota

Semantic role

iva_cuota_recargo_equivalencia_tipo_1

Binding

modelo-390-iva-recargo-equivalencia-tipo-1-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024

700

Taxable base of output VAT at the 0% rate

Taxable base of output VAT at the 0% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-0.base

Semantic role

iva_base_imponible_repercutida_tipo_0

Binding

modelo-390-iva-repercutido-tipo-0-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

701

Output VAT amount at the 0% rate

Output VAT amount at the 0% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-0.cuota

Semantic role

iva_cuota_repercutida_tipo_0

Binding

modelo-390-iva-repercutido-tipo-0-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

702

Taxable base of output VAT at the 5% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-5.base

Semantic role

iva_base_imponible_repercutida_tipo_5

Binding

modelo-390-iva-repercutido-tipo-5-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

703

Output VAT amount at the 5% rate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.tipo-5.cuota

Semantic role

iva_cuota_repercutida_tipo_5

Binding

modelo-390-iva-repercutido-tipo-5-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

704

Output VAT on intra-group transactions at the 0% rate - Taxable base

Output VAT on intra-group transactions at the 0% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-0.base

Semantic role

iva_repercutido_intragrupo_tipo_0_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

705

Output VAT on intra-group transactions at the 0% rate - Tax amount

Output VAT on intra-group transactions at the 0% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-0.cuota

Semantic role

iva_repercutido_intragrupo_tipo_0_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

706

Output VAT on intra-group transactions at the 5% rate - Taxable base

Output VAT on intra-group transactions at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-5.base

Semantic role

iva_repercutido_intragrupo_tipo_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

707

Output VAT on intra-group transactions at the 5% rate - Tax amount

Output VAT on intra-group transactions at the 5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163 nonies, art. 163 sexies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.intragrupo.tipo-5.cuota

Semantic role

iva_repercutido_intragrupo_tipo_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

708

Output VAT under the cash accounting special scheme at the 0% rate - Taxable base

Output VAT under the cash accounting special scheme at the 0% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-0.base

Semantic role

iva_repercutido_criterio_caja_tipo_0_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

709

Output VAT under the cash accounting special scheme at the 0% rate - Tax amount

Output VAT under the cash accounting special scheme at the 0% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-0.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_0_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

710

Output VAT under the cash accounting special scheme at the 5% rate - Taxable base

Output VAT under the cash accounting special scheme at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-5.base

Semantic role

iva_repercutido_criterio_caja_tipo_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

711

Output VAT under the cash accounting special scheme at the 5% rate - Tax amount

Output VAT under the cash accounting special scheme at the 5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 163-decies, art. 163-undecies, art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.criterio-caja.tipo-5.cuota

Semantic role

iva_repercutido_criterio_caja_tipo_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

712

Output VAT under the second-hand goods special scheme at the 0% rate - Taxable base

Output VAT under the second-hand goods special scheme at the 0% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-0.base

Semantic role

iva_repercutido_bienes_usados_tipo_0_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

713

Output VAT under the second-hand goods special scheme at the 0% rate - Tax amount

Output VAT under the second-hand goods special scheme at the 0% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-0.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_0_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

714

Output VAT under the second-hand goods special scheme at the 5% rate - Taxable base

Output VAT under the second-hand goods special scheme at the 5% rate - Taxable base

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-5.base

Semantic role

iva_repercutido_bienes_usados_tipo_5_base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

715

Output VAT under the second-hand goods special scheme at the 5% rate - Tax amount

Output VAT under the second-hand goods special scheme at the 5% rate - Tax amount

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 90, art. 91
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.repercutido.bienes-usados.tipo-5.cuota

Semantic role

iva_repercutido_bienes_usados_tipo_5_cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.general

Output VAT amount at the standard rate (21%)

Output VAT amount at the standard rate (21%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.general

Semantic role

iva_cuota_repercutida_general

Binding

modelo-390-iva-repercutido-general-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

iva.anual.repercutido.general.base

Taxable base of output VAT at the standard rate (21%)

Taxable base of output VAT at the standard rate (21%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.general.base

Semantic role

iva_base_imponible_repercutida_general

Binding

modelo-390-iva-repercutido-general-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.recargo.general

Equivalence surcharge at the standard rate (5.2%) - Tax amount

Equivalence surcharge at the standard rate (5.2%) - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.general

Semantic role

iva_cuota_recargo_equivalencia_general

Binding

modelo-390-iva-recargo-equivalencia-general-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.recargo.reducido

Equivalence surcharge at the reduced rate (1.4%) - Tax amount

Equivalence surcharge at the reduced rate (1.4%) - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.reducido

Semantic role

iva_cuota_recargo_equivalencia_reducido

Binding

modelo-390-iva-recargo-equivalencia-reducido-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.recargo.super-reducido

Equivalence surcharge at the super-reduced rate (0.5%) - Tax amount

Equivalence surcharge at the super-reduced rate (0.5%) - Tax amount

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.super-reducido

Semantic role

iva_cuota_recargo_equivalencia_super_reducido

Binding

modelo-390-iva-recargo-equivalencia-super-reducido-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.reducido

Output VAT amount at the reduced rate (10%)

Output VAT amount at the reduced rate (10%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.reducido

Semantic role

iva_cuota_repercutida_reducido

Binding

modelo-390-iva-repercutido-reducido-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

iva.anual.repercutido.reducido.base

Taxable base of output VAT at the reduced rate (10%)

Taxable base of output VAT at the reduced rate (10%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.reducido.base

Semantic role

iva_base_imponible_repercutida_reducido

Binding

modelo-390-iva-repercutido-reducido-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.super-reducido

Output VAT amount at the super-reduced rate (4%)

Output VAT amount at the super-reduced rate (4%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.super-reducido

Semantic role

iva_cuota_repercutida_super_reducido

Binding

modelo-390-iva-repercutido-super-reducido-cuota

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022 2021

iva.anual.repercutido.super-reducido.base

Taxable base of output VAT at the super-reduced rate (4%)

Taxable base of output VAT at the super-reduced rate (4%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.super-reducido.base

Semantic role

iva_base_imponible_repercutida_super_reducido

Binding

modelo-390-iva-repercutido-super-reducido-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.repercutido.zero.base

Taxable base of output VAT at the zero rate (0%)

Taxable base of output VAT at the zero rate (0%)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.zero.base

Semantic role

iva_base_imponible_repercutida_zero

Binding

modelo-390-iva-repercutido-zero-base

Registry section

iva.anual.devengado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Reconciliacion

iva.anual.reconciliacion.deducible-303

Annual reconciliation - deductible VAT amount declared on Form 303 returns

Annual reconciliation - deductible VAT amount declared on Form 303 returns

Filled automatically from a related modelo's result Amount in euros

Legal basis

• Ley 37/1992 art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.reconciliacion.deducible-303

Semantic role

iva_anual_reconciliacion_deducible_303

Binding

modelo-390-prev-303-cuota-deducible-total

Registry section

iva.anual.reconciliacion

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.reconciliacion.devengada-303

Annual reconciliation - accrued VAT amount declared on Form 303 returns

Annual reconciliation - accrued VAT amount declared on Form 303 returns

Filled automatically from a related modelo's result Amount in euros

Legal basis

• Ley 37/1992 art. 88
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.reconciliacion.devengada-303

Semantic role

iva_anual_reconciliacion_devengada_303

Binding

modelo-390-prev-303-cuota-devengada-total

Registry section

iva.anual.reconciliacion

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

iva.anual.reconciliacion.resultado-303

Annual reconciliation - result declared on Form 303 returns

Annual reconciliation - result declared on Form 303 returns

Filled automatically from a related modelo's result Amount in euros

Legal basis

• Ley 37/1992 art. 88, art. 92
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.reconciliacion.resultado-303

Semantic role

iva_anual_reconciliacion_resultado_303

Binding

modelo-390-prev-303-resultado-regimen-general

Registry section

iva.anual.reconciliacion

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Regimen simplificado

74

Accrued VAT - Sum of amounts for non-agricultural, livestock and forestry activities

Tax information about tax information in box 74 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.cuota-resultante-no-agricola

Semantic role

iva_anual_regimen_simplificado_cuota_resultante_no_agricola

Binding

modelo-390-m303-simplificado-74-cuota-resultante-no-agricola

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

75

Accrued VAT - Sum of amounts for agricultural, livestock and forestry activities

Tax information about tax information in box 75 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.cuota-resultante-agricola

Semantic role

iva_anual_regimen_simplificado_cuota_resultante_agricola

Binding

modelo-390-m303-simplificado-75-cuota-resultante-agricola

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

76

Accrued VAT on intra-Community acquisitions

Tax information about tax information in box 76 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.aic-bienes-cuota-devengada

Semantic role

iva_anual_regimen_simplificado_aic_bienes_cuota_devengada

Binding

modelo-390-m303-simplificado-76-aic

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

77

Output VAT by reverse charge

Review the box information: Output VAT by reverse charge.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.inversion-sujeto-pasivo

Semantic role

iva_anual_regimen_simplificado_inversion_sujeto_pasivo_cuota_devengada

Binding

modelo-390-m303-simplificado-77-inversion-sujeto-pasivo

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

78

Accrued VAT on supplies of fixed assets

Tax information about tax information in box 78 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.entrega-activos-fijos

Semantic role

iva_anual_regimen_simplificado_entrega_activos_fijos_cuota_devengada

Binding

modelo-390-m303-simplificado-78-entregas-activos

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

79

Annual reconciliation - simplified regime accrued VAT declared on Form 303 returns

Annual reconciliation - simplified regime accrued VAT declared on Form 303 returns

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.reconciliacion.devengada-simplificado-303

Semantic role

iva_anual_reconciliacion_devengada_simplificado_303

Binding

modelo-390-m303-simplificado-79-total-cuota-resultante

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

80

Deductions - Input VAT on the acquisition of fixed assets

Tax information about tax information in box 80 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.iva-soportado-activos-fijos

Semantic role

iva_anual_regimen_simplificado_iva_soportado_activos_fijos

Binding

modelo-390-m303-simplificado-80-activos-fijos

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

81

Deductions - Capital goods adjustment

Tax information about tax information in box 81 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.regularizacion-bienes-inversion

Semantic role

iva_anual_regimen_simplificado_regularizacion_bienes_inversion

Binding

modelo-390-m303-simplificado-81-regularizacion-inversion

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

82

Deductions - Sum of deductions

Tax information about tax information in box 82 of Modelo 390.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.suma-deducciones

Semantic role

iva_anual_regimen_simplificado_suma_deducciones

Binding

modelo-390-m303-simplificado-82-suma-deducciones

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

83

Result under the simplified regime

Review the box information: Result under the simplified regime.

Filled automatically from Modelo 303's simplified-regime annual summary Amount in euros

Legal basis

• Ley 37/1992 art. 122, art. 123
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.regimen-simplificado.resultado

Semantic role

iva_anual_regimen_simplificado_resultado

Binding

modelo-390-m303-simplificado-83-resultado

Registry section

iva.anual.regimen_simplificado

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

Operaciones regimen general › Recargo equivalencia

663

General-regime transactions. Equivalence surcharge. Rate 0%. Taxable base

Amount declared on the annual IVA summary, modelo 390, for the equivalence surcharge at the stated rate.

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0.base

Registry section

operaciones_regimen_general.recargo_equivalencia

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023

664

General-regime transactions. Equivalence surcharge. Rate 0%. Tax amount

Amount declared on the annual IVA summary, modelo 390, for the equivalence surcharge at the stated rate.

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0.cuota

Registry section

operaciones_regimen_general.recargo_equivalencia

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023

665

General-regime transactions. Equivalence surcharge. Rate 0.62%. Taxable base

Amount declared on the annual IVA summary, modelo 390, for the equivalence surcharge at the stated rate.

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-62.base

Registry section

operaciones_regimen_general.recargo_equivalencia

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023

691

General-regime transactions. Equivalence surcharge. Rate 0.26%. Taxable base

Amount declared on the annual IVA summary, modelo 390, for the equivalence surcharge at the stated rate.

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-0-26.base

Registry section

operaciones_regimen_general.recargo_equivalencia

Sources

aeat-dr-390-2025

Revisions

2025 2024

693

General-regime transactions. Equivalence surcharge. Rate 1%. Taxable base

Amount declared on the annual IVA summary, modelo 390, for the equivalence surcharge at the stated rate.

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 161
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.repercutido.recargo.tipo-1.base

Registry section

operaciones_regimen_general.recargo_equivalencia

Sources

aeat-dr-390-2025

Revisions

2025 2024

IVA › Anual › Sectores diferenciados

139

Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Taxable base [139]

Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Taxable base [139]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.interiores-corrientes.base

Semantic role

iva_sector_diferenciado_1_interiores_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

140

Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [140]

Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [140]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.interiores-corrientes.cuota

Semantic role

iva_sector_diferenciado_1_interiores_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

141

Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Taxable base [141]

Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Taxable base [141]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.interiores-inversion.base

Semantic role

iva_sector_diferenciado_1_interiores_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

142

Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Deductible amount [142]

Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Deductible amount [142]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.interiores-inversion.cuota

Semantic role

iva_sector_diferenciado_1_interiores_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

143

Differentiated sector 1 - Deductible VAT on imports of current goods - Taxable base [143]

Differentiated sector 1 - Deductible VAT on imports of current goods - Taxable base [143]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.importaciones-corrientes.base

Semantic role

iva_sector_diferenciado_1_importaciones_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

144

Differentiated sector 1 - Deductible VAT on imports of current goods - Deductible amount [144]

Differentiated sector 1 - Deductible VAT on imports of current goods - Deductible amount [144]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota

Semantic role

iva_sector_diferenciado_1_importaciones_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

145

Differentiated sector 1 - Deductible VAT on imports of capital goods - Taxable base [145]

Differentiated sector 1 - Deductible VAT on imports of capital goods - Taxable base [145]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.importaciones-inversion.base

Semantic role

iva_sector_diferenciado_1_importaciones_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

146

Differentiated sector 1 - Deductible VAT on imports of capital goods - Deductible amount [146]

Differentiated sector 1 - Deductible VAT on imports of capital goods - Deductible amount [146]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.importaciones-inversion.cuota

Semantic role

iva_sector_diferenciado_1_importaciones_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

147

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [147]

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [147]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.aic-corrientes.base

Semantic role

iva_sector_diferenciado_1_aic_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

148

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [148]

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [148]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.aic-corrientes.cuota

Semantic role

iva_sector_diferenciado_1_aic_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

149

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [149]

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [149]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.aic-inversion.base

Semantic role

iva_sector_diferenciado_1_aic_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

150

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [150]

Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [150]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.aic-inversion.cuota

Semantic role

iva_sector_diferenciado_1_aic_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

151

Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [151]

Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [151]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.compensaciones-reagp.base

Semantic role

iva_sector_diferenciado_1_compensaciones_reagp_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

152

Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [152]

Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [152]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota

Semantic role

iva_sector_diferenciado_1_compensaciones_reagp_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

153

Differentiated sector 1 - Adjustment of deductions - Deductible amount [153]

Differentiated sector 1 - Adjustment of deductions - Deductible amount [153]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.rectificacion.cuota

Semantic role

iva_sector_diferenciado_1_rectificacion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

154

Differentiated sector 1 - Adjustment of capital goods deductions [154]

Differentiated sector 1 - Adjustment of capital goods deductions [154]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, art. 109, art. 110, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.regularizacion-inversiones

Semantic role

iva_sector_diferenciado_1_regularizacion_inversiones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

155

Differentiated sector 1 - Total deductions [155]

Differentiated sector 1 - Total deductions [155]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.suma-deducciones

Semantic role

iva_sector_diferenciado_1_suma_deducciones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

156

Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Taxable base [156]

Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Taxable base [156]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.interiores-corrientes.base

Semantic role

iva_sector_diferenciado_2_interiores_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

157

Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [157]

Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [157]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.interiores-corrientes.cuota

Semantic role

iva_sector_diferenciado_2_interiores_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

158

Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Taxable base [158]

Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Taxable base [158]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.interiores-inversion.base

Semantic role

iva_sector_diferenciado_2_interiores_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

159

Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Deductible amount [159]

Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Deductible amount [159]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.interiores-inversion.cuota

Semantic role

iva_sector_diferenciado_2_interiores_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

160

Differentiated sector 2 - Deductible VAT on imports of current goods - Taxable base [160]

Differentiated sector 2 - Deductible VAT on imports of current goods - Taxable base [160]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.importaciones-corrientes.base

Semantic role

iva_sector_diferenciado_2_importaciones_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

161

Differentiated sector 2 - Deductible VAT on imports of current goods - Deductible amount [161]

Differentiated sector 2 - Deductible VAT on imports of current goods - Deductible amount [161]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota

Semantic role

iva_sector_diferenciado_2_importaciones_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

162

Differentiated sector 2 - Deductible VAT on imports of capital goods - Taxable base [162]

Differentiated sector 2 - Deductible VAT on imports of capital goods - Taxable base [162]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.importaciones-inversion.base

Semantic role

iva_sector_diferenciado_2_importaciones_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

163

Differentiated sector 2 - Deductible VAT on imports of capital goods - Deductible amount [163]

Differentiated sector 2 - Deductible VAT on imports of capital goods - Deductible amount [163]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.importaciones-inversion.cuota

Semantic role

iva_sector_diferenciado_2_importaciones_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

164

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [164]

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [164]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.aic-corrientes.base

Semantic role

iva_sector_diferenciado_2_aic_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

165

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [165]

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [165]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.aic-corrientes.cuota

Semantic role

iva_sector_diferenciado_2_aic_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

166

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [166]

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [166]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.aic-inversion.base

Semantic role

iva_sector_diferenciado_2_aic_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

167

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [167]

Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [167]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.aic-inversion.cuota

Semantic role

iva_sector_diferenciado_2_aic_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

168

Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [168]

Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [168]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.compensaciones-reagp.base

Semantic role

iva_sector_diferenciado_2_compensaciones_reagp_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

169

Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [169]

Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [169]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota

Semantic role

iva_sector_diferenciado_2_compensaciones_reagp_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

170

Differentiated sector 2 - Adjustment of deductions - Deductible amount [170]

Differentiated sector 2 - Adjustment of deductions - Deductible amount [170]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.rectificacion.cuota

Semantic role

iva_sector_diferenciado_2_rectificacion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

171

Differentiated sector 2 - Adjustment of capital goods deductions [171]

Differentiated sector 2 - Adjustment of capital goods deductions [171]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, art. 109, art. 110, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.regularizacion-inversiones

Semantic role

iva_sector_diferenciado_2_regularizacion_inversiones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

172

Differentiated sector 2 - Total deductions [172]

Differentiated sector 2 - Total deductions [172]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.suma-deducciones

Semantic role

iva_sector_diferenciado_2_suma_deducciones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

173

Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Taxable base [173]

Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Taxable base [173]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.interiores-corrientes.base

Semantic role

iva_sector_diferenciado_3_interiores_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

174

Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [174]

Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [174]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.interiores-corrientes.cuota

Semantic role

iva_sector_diferenciado_3_interiores_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

175

Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Taxable base [175]

Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Taxable base [175]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.interiores-inversion.base

Semantic role

iva_sector_diferenciado_3_interiores_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

176

Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Deductible amount [176]

Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Deductible amount [176]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.interiores-inversion.cuota

Semantic role

iva_sector_diferenciado_3_interiores_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

177

Differentiated sector 3 - Deductible VAT on imports of current goods - Taxable base [177]

Differentiated sector 3 - Deductible VAT on imports of current goods - Taxable base [177]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.importaciones-corrientes.base

Semantic role

iva_sector_diferenciado_3_importaciones_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

178

Differentiated sector 3 - Deductible VAT on imports of current goods - Deductible amount [178]

Differentiated sector 3 - Deductible VAT on imports of current goods - Deductible amount [178]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota

Semantic role

iva_sector_diferenciado_3_importaciones_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

179

Differentiated sector 3 - Deductible VAT on imports of capital goods - Taxable base [179]

Differentiated sector 3 - Deductible VAT on imports of capital goods - Taxable base [179]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.importaciones-inversion.base

Semantic role

iva_sector_diferenciado_3_importaciones_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

180

Differentiated sector 3 - Deductible VAT on imports of capital goods - Deductible amount [180]

Differentiated sector 3 - Deductible VAT on imports of capital goods - Deductible amount [180]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.importaciones-inversion.cuota

Semantic role

iva_sector_diferenciado_3_importaciones_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

181

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [181]

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [181]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.aic-corrientes.base

Semantic role

iva_sector_diferenciado_3_aic_corrientes_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

182

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [182]

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [182]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.aic-corrientes.cuota

Semantic role

iva_sector_diferenciado_3_aic_corrientes_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

183

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [183]

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [183]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.aic-inversion.base

Semantic role

iva_sector_diferenciado_3_aic_inversion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

184

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [184]

Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [184]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.aic-inversion.cuota

Semantic role

iva_sector_diferenciado_3_aic_inversion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

185

Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [185]

Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [185]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.compensaciones-reagp.base

Semantic role

iva_sector_diferenciado_3_compensaciones_reagp_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

186

Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [186]

Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [186]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 130, art. 131, art. 134, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota

Semantic role

iva_sector_diferenciado_3_compensaciones_reagp_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

187

Differentiated sector 3 - Adjustment of deductions - Deductible amount [187]

Differentiated sector 3 - Adjustment of deductions - Deductible amount [187]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.rectificacion.cuota

Semantic role

iva_sector_diferenciado_3_rectificacion_cuota

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

188

Differentiated sector 3 - Adjustment of capital goods deductions [188]

Differentiated sector 3 - Adjustment of capital goods deductions [188]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 107, art. 108, art. 109, art. 110, sectores-diferenciados
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.regularizacion-inversiones

Semantic role

iva_sector_diferenciado_3_regularizacion_inversiones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

189

Differentiated sector 3 - Total deductions [189]

Differentiated sector 3 - Total deductions [189]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, sectores-diferenciados, art. 92, art. 94, art. 97, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.suma-deducciones

Semantic role

iva_sector_diferenciado_3_suma_deducciones

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

640

Differentiated sector 1 - Adjustment of deductions - Taxable base [640]

Differentiated sector 1 - Adjustment of deductions - Taxable base [640]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-1.rectificacion.base

Semantic role

iva_sector_diferenciado_1_rectificacion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

641

Differentiated sector 2 - Adjustment of deductions - Taxable base [641]

Differentiated sector 2 - Adjustment of deductions - Taxable base [641]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-2.rectificacion.base

Semantic role

iva_sector_diferenciado_2_rectificacion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

642

Differentiated sector 3 - Adjustment of deductions - Taxable base [642]

Differentiated sector 3 - Adjustment of deductions - Taxable base [642]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 101, art. 89, sectores-diferenciados, art. 92, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.sector-diferenciado-3.rectificacion.base

Semantic role

iva_sector_diferenciado_3_rectificacion_base

Registry section

iva.anual.sectores_diferenciados

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Tributacion territorio

87

Taxation by territory - Common territory - Percentage [87]

Taxation by territory - Common territory - Percentage [87]

You enter this Percentage

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.comun.porcentaje

Semantic role

iva_territorio_comun_porcentaje

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

88

Taxation by territory - Álava - Percentage [88]

Taxation by territory - Álava - Percentage [88]

You enter this Percentage

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.alava.porcentaje

Semantic role

iva_territorio_alava_porcentaje

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

89

Taxation by territory - Gipuzkoa - Percentage [89]

Taxation by territory - Gipuzkoa - Percentage [89]

You enter this Percentage

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.guipuzcoa.porcentaje

Semantic role

iva_territorio_guipuzcoa_porcentaje

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

90

Taxation by territory - Bizkaia - Percentage [90]

Taxation by territory - Bizkaia - Percentage [90]

You enter this Percentage

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.vizcaya.porcentaje

Semantic role

iva_territorio_vizcaya_porcentaje

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

91

Taxation by territory - Navarre - Percentage [91]

Taxation by territory - Navarre - Percentage [91]

You enter this Percentage

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.navarra.porcentaje

Semantic role

iva_territorio_navarra_porcentaje

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

92

Taxation by territory - Result attributable to common territory [92]

Taxation by territory - Result attributable to common territory [92]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.resultado-atribuible-comun

Semantic role

iva_territorio_resultado_atribuible_comun

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

93

Taxation by territory - Prior-year credit carried forward attributable to common territory [93]

Taxation by territory - Prior-year credit carried forward attributable to common territory [93]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.compensacion-atribuible-comun

Semantic role

iva_territorio_compensacion_atribuible_comun

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

94

Taxation by territory - Annual settlement result attributable to common territory [94]

Taxation by territory - Annual settlement result attributable to common territory [94]

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 115, art. 99
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.territorio.resultado-anual-atribuible-comun

Semantic role

iva_territorio_resultado_anual_atribuible_comun

Registry section

iva.anual.tributacion_territorio

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

IVA › Anual › Volumen operaciones

99

Turnover under the general scheme

Turnover under the general scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.regimen-general

Semantic role

iva_volumen_regimen_general

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

100

Turnover under the simplified scheme

Turnover under the simplified scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 122, art. 123
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.regimen-simplificado

Semantic role

iva_volumen_regimen_simplificado

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

101

Turnover under the agriculture, livestock and fisheries special scheme

Turnover under the agriculture, livestock and fisheries special scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 124, art. 130
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.reagp

Semantic role

iva_volumen_reagp

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

102

Turnover under the equivalence surcharge special scheme

Turnover under the equivalence surcharge special scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 148, art. 161
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.recargo-equivalencia

Semantic role

iva_volumen_recargo_equivalencia

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

103

Intra-Community supplies of goods and services

Intra-Community supplies of goods and services

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 25, art. 121
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.volumen.entregas-intracomunitarias

Semantic role

iva_volumen_operaciones_entregas_intracomunitarias

Binding

modelo-390-volumen-entregas-intracomunitarias-base

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

104

Exports and assimilated transactions

Exports and assimilated transactions

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

• Ley 37/1992 art. 21, art. 22, art. 121
• Real Decreto 1624/1992 art. 71
• Orden EHA/3111/2009 art. 1

Registry identifiers

Casilla id

iva.anual.volumen.exportaciones-exentas

Semantic role

iva_volumen_operaciones_exportaciones_exentas

Binding

modelo-390-volumen-exportaciones-exentas-base

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

105

Exempt transactions without right of deduction

Exempt transactions without right of deduction

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 20
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.exentas-sin-derecho-deduccion

Semantic role

iva_volumen_exentas_sin_derecho_deduccion

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

106

Supplies of immovable property and non-recurring financial transactions

Supplies of immovable property and non-recurring financial transactions

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.inmuebles-financieras-no-habituales

Semantic role

iva_volumen_inmuebles_financieras_no_habituales

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

107

Supplies of capital goods

Supplies of capital goods

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 108, art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.bienes-de-inversion

Semantic role

iva_volumen_bienes_de_inversion

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

108

Total turnover

Total turnover

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.total

Semantic role

iva_volumen_total

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

110

Transactions outside the scope under the place-of-supply rules (other than those in box 126)

Transactions outside the scope under the place-of-supply rules (other than those in box 126)

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 68, art. 69, art. 70
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.no-sujetas-reglas-localizacion

Semantic role

iva_volumen_no_sujetas_reglas_localizacion

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

125

Taxable transactions under the reverse charge

Taxable transactions under the reverse charge

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 84
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.inversion-sujeto-pasivo

Semantic role

iva_volumen_inversion_sujeto_pasivo

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

126

OSS: transactions outside the scope under the place-of-supply rules covered by the one-stop shop

OSS: transactions outside the scope under the place-of-supply rules covered by the one-stop shop

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 163 noniesdecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.oss-no-sujetas-localizacion

Semantic role

iva_volumen_oss_no_sujetas_localizacion

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

127

OSS: taxable transactions covered by the one-stop shop

OSS: taxable transactions covered by the one-stop shop

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 163 noniesdecies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.oss-sujetas

Semantic role

iva_volumen_oss_sujetas

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

128

Intra-group transactions valued under LIVA arts. 78 and 79

Intra-group transactions valued under LIVA arts. 78 and 79

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 163 sexies, art. 79
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.intragrupo-arts-78-79

Semantic role

iva_volumen_intragrupo_arts_78_79

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

227

Turnover under the special scheme for second-hand goods, works of art, collectors' items and antiques

Turnover under the special scheme for second-hand goods, works of art, collectors' items and antiques

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.bienes-usados

Semantic role

iva_volumen_bienes_usados

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

228

Turnover under the travel agencies special scheme

Turnover under the travel agencies special scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.agencias-viajes

Semantic role

iva_volumen_agencias_viajes

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022

653

Turnover under the cash accounting special scheme

Turnover under the cash accounting special scheme

You enter this Amount in euros

Legal basis

• Ley 37/1992 art. 121, art. 163-decies
• Orden EHA/3111/2009 art. 1
• Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id

iva.anual.volumen.criterio-caja

Semantic role

iva_volumen_criterio_caja

Registry section

iva.anual.volumen_operaciones

Sources

aeat-dr-390-2025

Revisions

2025 2024 2023 2022