Informative Tax Declarations in Spain (2026): Modelo 347, 349, 390 and 190

Spain runs two parallel sets of tax filings. There are the ones where money changes hands (your quarterly VAT and income tax), and there are the ones that simply tell the Agencia Tributaria — Tax Agency what you did. The second set is the declaraciones informativas — informative declarations. No tax is due. They exist so Hacienda can cross-check what you reported against what everyone you traded with reported. The catch: forget one and you face a fine even though you owe nothing.

Last verified: 2026-06-27. Operational orientation, not tax advice; confirm with your gestor or asesor fiscal.

Applies to	Autónomos and companies, depending on activity (employees, EU trade, withholdings, third-party operations over EUR 3,005.06).
Timing	Mostly annual: January (Modelos 190, 390, 349 Q4) and February (Modelo 347). Modelo 349 may be monthly or quarterly.
Cost or penalty	Zero tax due. Penalties for late or missing filings start around EUR 300 and scale up.
Best next move	Ask your gestor which of these four apply to you, and put the dates in your calendar.

The quick answer

If you have employees or pay professional invoices with withholding, you file Modelo 190. If you are on the standard VAT regime, you file Modelo 390. If any single supplier or client exceeded EUR 3,005.06 across the year, you file Modelo 347. If you buy or sell goods or services to VAT-registered businesses elsewhere in the EU, you file Modelo 349. None of them generates a payment. All of them generate a penalty if skipped.

Modelo 347: operations with third parties

The annual declaration of operations with any single third party (a customer or supplier) where the total across the calendar year exceeded EUR 3,005.06, VAT included. You report the other party and the yearly total, broken down by quarter. Both sides of a transaction declare it, which is precisely how Hacienda spots discrepancies.

It is informative only. For 2025 operations, the filing window is 1 February to 2 March 2026 (the usual end-of-February deadline shifts because the 28th is a Saturday). Note that many transactions already reported elsewhere, such as those captured under the immediate VAT reporting system SII — Immediate Supply of Information, are excluded, which is why some businesses file a much shorter 347 than they expect.

This is the one most autónomos ask about, so we have given it a full walkthrough: see our Modelo 347 deep-dive for thresholds, exemptions and the common filing mistakes.

Modelo 349: intra-EU operations

The recapitulative declaration of intra-EU operations. If you sell to or buy from VAT-registered businesses in other EU member states, you list each counterparty, their VAT number and the amounts. It dovetails with the EU’s VIES system that validates cross-border VAT numbers.

Unlike the others, its frequency depends on volume. It is quarterly by default, filed in the first 20 days of April, July and October, with the fourth quarter due 1 to 31 January. It becomes monthly (due by the 20th of the following month) once your intra-EU operations exceed EUR 50,000 excluding VAT in a quarter. Again, no payment: the VAT itself is handled in your regular returns. The 349 just maps who you traded with across borders.

Modelo 390: the annual VAT summary

The annual summary of VAT. It consolidates the four quarterly Modelo 303 VAT returns you filed during the year into one informative recap. There is no settlement here. The money was already paid or reclaimed quarter by quarter; the 390 simply totals it for the year.

The window is 1 to 30 January for the previous year. One important exception: businesses already inside the SII real-time reporting regime are generally exempt from the 390, as are certain taxpayers whose 303 form carries the annual detail. If you are a straightforward autónomo on standard VAT and not on SII, assume you file it unless your gestor says otherwise.

Modelo 190: the annual withholdings summary

The annual summary of withholdings on income from work and professional or business activity. Throughout the year you withhold IRPF — personal income tax from employees’ wages and from invoices of professionals who apply retención — withholding, paying it over quarterly via Modelo 111. The 190 is the year-end recap that names each person, their identification and the amounts withheld.

If you have no employees and never pay an invoice that carries a withholding line, you will not file it. The moment you take on staff or pay, say, a freelance designer whose invoice shows a 15 percent retención, the 111 and its annual 190 enter your world. The filing window is 1 to 31 January for the prior year.

Why these matter even with nothing to pay

The trap with informative declarations is psychological. Because no euro is due, they feel optional, and they drop off the radar in a way a VAT bill never does. Hacienda does not see it that way. A late or omitted informative declaration is a distinct infraction with its own penalty regime, commonly a minimum of EUR 300, increasing with the number of records and whether you filed before or after being prompted. Filing late but voluntarily is cheaper than being caught, which is cheaper still than ignoring it.

The practical defence is simple: know which of the four apply to your situation, and trust your gestor to file them. If you handle your own bookkeeping, the dates belong in your calendar now, not in January when everything else is also due.

For the full month-by-month picture, see our Spain tax deadlines calendar. To understand the portal where all of this is filed, see the Agencia Tributaria online portal in English. And if you are still finding your feet as a sole trader, start with our autónomo guide.

One email a week, no jargon. We track the deadlines, threshold changes and filing quirks that catch Costa del Sol residents and business owners off guard, and tell you what to do about them in plain English. Join the WaypointSur newsletter.

Frequently asked questions

Do I file these myself or does my gestor handle them?
In almost all cases your gestor files them as part of your monthly fee, because they already hold the bookkeeping data each one draws on. The risk is assuming it has been done. Once a year, ask your gestor to confirm which informative declarations apply to you and that they have been filed. It is a one-line email that prevents a EUR 300 surprise.

I owe nothing on these, so why the penalty for filing late?
Because the penalty is for failing to inform, not for failing to pay. These declarations let Hacienda cross-check your numbers against the people you traded with. A missing or late one is treated as its own infraction, with fines that typically start at a EUR 300 minimum and rise with the volume of data involved.

Which of these will a typical solo autónomo with no employees actually file?
Often fewer than you would expect. With no staff and no withholding invoices, you skip the 190. If you only deal with Spanish clients, you skip the 349. You may still need the 347 if any one client or supplier crossed EUR 3,005.06, and the 390 if you are on standard VAT and not inside the SII regime. The honest answer is that it depends on your specific setup, which is exactly why the once-a-year check with your gestor is worth doing.