{"id":6232,"date":"2024-08-24T14:19:09","date_gmt":"2024-08-24T12:19:09","guid":{"rendered":"https:\/\/finanedi.es\/blog\/?p=6232"},"modified":"2025-04-01T14:50:51","modified_gmt":"2025-04-01T12:50:51","slug":"modelo-390-iva","status":"publish","type":"post","link":"https:\/\/finanedi.es\/blog\/modelo-390-iva\/","title":{"rendered":"Modelo 390: IVA. Declaraci\u00f3n Resumen Anual"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6232\" class=\"elementor elementor-6232\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe9dd71 e-flex e-con-boxed e-con e-parent\" data-id=\"fe9dd71\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd0dc84 elementor-widget elementor-widget-text-editor\" data-id=\"fd0dc84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>modelo 390<\/strong> es una declaraci\u00f3n informativa que resume todas las operaciones relacionadas con el IVA realizadas durante el a\u00f1o fiscal. Para aut\u00f3nomos y pymes, es esencial comprender c\u00f3mo completar y presentar este modelo correctamente, ya que su correcto cumplimiento garantiza la transparencia y legalidad de las operaciones comerciales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e6950c e-flex e-con-boxed e-con e-parent\" data-id=\"3e6950c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89159f4 elementor-widget elementor-widget-heading\" data-id=\"89159f4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es el Modelo 390?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e84b44e e-flex e-con-boxed e-con e-parent\" data-id=\"e84b44e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d3ce19 elementor-widget elementor-widget-text-editor\" data-id=\"6d3ce19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>modelo 390<\/strong> es una declaraci\u00f3n informativa anual del IVA que deben presentar todos los sujetos pasivos del IVA, a excepci\u00f3n de aquellos que est\u00e9n acogidos al r\u00e9gimen simplificado de IVA. Su prop\u00f3sito principal es proporcionar a la Agencia Tributaria un resumen de todas las operaciones sujetas al IVA realizadas a lo largo del a\u00f1o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-228ba02 e-flex e-con-boxed e-con e-parent\" data-id=\"228ba02\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98ce6de elementor-widget elementor-widget-heading\" data-id=\"98ce6de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfPor qu\u00e9 es importante?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1e3122 e-flex e-con-boxed e-con e-parent\" data-id=\"a1e3122\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b48a30e elementor-widget elementor-widget-text-editor\" data-id=\"b48a30e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Este modelo permite a la Agencia Tributaria realizar un control cruzado entre las declaraciones trimestrales del IVA (modelos 303) y las operaciones anuales, asegurando que no haya discrepancias o errores significativos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32a4baa e-flex e-con-boxed e-con e-parent\" data-id=\"32a4baa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c07dfb elementor-widget elementor-widget-heading\" data-id=\"1c07dfb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfQui\u00e9n debe presentar el Modelo 390?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e13f114 e-flex e-con-boxed e-con e-parent\" data-id=\"e13f114\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-479c302 elementor-widget elementor-widget-text-editor\" data-id=\"479c302\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El modelo 390 debe ser presentado por:<\/p><ul><li>Aut\u00f3nomos y PYMEs que realicen operaciones sujetas al IVA.<\/li><li>Entidades en r\u00e9gimen general de IVA.<\/li><li>Empresas acogidas al r\u00e9gimen especial del criterio de caja.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73cfb35 e-flex e-con-boxed e-con e-parent\" data-id=\"73cfb35\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-deb00b2 elementor-widget elementor-widget-text-editor\" data-id=\"deb00b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>\ud83d\udccc\u00a0 Excepciones<\/h6><p>No est\u00e1n obligados a presentar el modelo 390:<\/p><ul><li>Aquellos sujetos pasivos acogidos al r\u00e9gimen simplificado de IVA.<\/li><li>Los que se encuentren en r\u00e9gimen de recargo de equivalencia.<\/li><li>Aquellos que realicen actividades exentas de IVA seg\u00fan el art\u00edculo 20 de la Ley del IVA.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd43f35 e-flex e-con-boxed e-con e-parent\" data-id=\"cd43f35\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10a5283 elementor-widget elementor-widget-spacer\" data-id=\"10a5283\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1e7a8d e-flex e-con-boxed e-con e-parent\" data-id=\"b1e7a8d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3545cb9 elementor-widget elementor-widget-heading\" data-id=\"3545cb9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo se debe presentar el Modelo 390?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2df6fcd e-flex e-con-boxed e-con e-parent\" data-id=\"2df6fcd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20a49be elementor-widget elementor-widget-text-editor\" data-id=\"20a49be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La presentaci\u00f3n del modelo 390 se realiza anualmente, dentro del plazo establecido para el cuarto trimestre del IVA. Este plazo generalmente es del 1 al 30 de enero del a\u00f1o siguiente al ejercicio fiscal que se declara.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98c4348 e-flex e-con-boxed e-con e-parent\" data-id=\"98c4348\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-525968c elementor-widget elementor-widget-heading\" data-id=\"525968c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo presentar el Modelo 390?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53b413c e-flex e-con-boxed e-con e-parent\" data-id=\"53b413c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54ab041 elementor-widget elementor-widget-text-editor\" data-id=\"54ab041\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La presentaci\u00f3n del modelo 390 se realiza de forma telem\u00e1tica a trav\u00e9s de la Sede Electr\u00f3nica de la Agencia Tributaria. A continuaci\u00f3n, se detallan los pasos para su presentaci\u00f3n:<\/p><ol><li><strong>Acceso a la sede electr\u00f3nica<\/strong>: Ingresar con tu certificado digital, DNI electr\u00f3nico o Cl@ve PIN.<\/li><li><strong>Rellenar el modelo<\/strong>: Completa los campos requeridos con la informaci\u00f3n de tus operaciones anuales. Es crucial tener a mano los datos de las declaraciones trimestrales de IVA (modelos 303) y cualquier otra documentaci\u00f3n relevante.<\/li><li><strong>Revisi\u00f3n y validaci\u00f3n<\/strong>: Revisa cuidadosamente todos los datos ingresados para evitar errores. La plataforma permite validar el modelo y se\u00f1alar posibles inconsistencias.<\/li><li><strong>Presentaci\u00f3n y justificante<\/strong>: Una vez validado, presenta el modelo y guarda el justificante de presentaci\u00f3n para tus registros.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23f990f e-flex e-con-boxed e-con e-parent\" data-id=\"23f990f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4979b38 elementor-widget elementor-widget-heading\" data-id=\"4979b38\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Secciones del Modelo 390<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3f0132 e-flex e-con-boxed e-con e-parent\" data-id=\"d3f0132\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bebb0b elementor-widget elementor-widget-text-editor\" data-id=\"3bebb0b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El modelo 390 se compone de varias secciones, cada una destinada a recopilar informaci\u00f3n espec\u00edfica sobre las operaciones anuales. A continuaci\u00f3n, se detallan las secciones principales:<\/p><ol><li><strong>Datos identificativos<\/strong>: Incluye la informaci\u00f3n del declarante, como el NIF y el nombre o raz\u00f3n social.<\/li><li><strong>Resumen de operaciones<\/strong>: Aqu\u00ed se detallan las operaciones sujetas a IVA, distinguiendo entre operaciones interiores, intracomunitarias y exportaciones.<\/li><li><strong>Liquidaci\u00f3n del IVA<\/strong>: Resumen de las cuotas devengadas y soportadas durante el a\u00f1o.<\/li><li><strong>Resultado de las declaraciones<\/strong>: Detalle del resultado de las declaraciones trimestrales presentadas (modelos 303).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d91064a e-flex e-con-boxed e-con e-parent\" data-id=\"d91064a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-926c0ea elementor-widget elementor-widget-heading\" data-id=\"926c0ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consejos para completar el modelo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f8f0a1 e-flex e-con-boxed e-con e-parent\" data-id=\"1f8f0a1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6d45f elementor-widget elementor-widget-text-editor\" data-id=\"4c6d45f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Mant\u00e9n una contabilidad ordenada<\/strong>: Aseg\u00farate de llevar una contabilidad detallada y organizada de todas tus operaciones durante el a\u00f1o. Esto facilitar\u00e1 enormemente la recopilaci\u00f3n de la informaci\u00f3n necesaria.<\/li><li><strong>Revisa las declaraciones trimestrales<\/strong>: Antes de presentar el modelo, revisa que todas tus declaraciones trimestrales (modelos 303) est\u00e9n correctas y coincidan con los datos anuales.<\/li><li><strong>Utiliza software de gesti\u00f3n<\/strong>: Considera utilizar un software de gesti\u00f3n financiera,\u00a0 que te ayude a mantener un registro preciso de tus operaciones y te facilite la presentaci\u00f3n del modelo.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03f8f87 e-flex e-con-boxed e-con e-parent\" data-id=\"03f8f87\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe6d8b elementor-widget elementor-widget-spacer\" data-id=\"4fe6d8b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e73874d e-flex e-con-boxed e-con e-parent\" data-id=\"2e73874d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-56f65533 e-con-full e-flex e-con e-child\" data-id=\"56f65533\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5896d511 e-flex e-con-boxed e-con e-child\" data-id=\"5896d511\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4218e825 elementor-widget elementor-widget-heading\" data-id=\"4218e825\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Herramientas para impulsar<br>tu negocio<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a75efd elementor-widget elementor-widget-text-editor\" data-id=\"5a75efd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>FinanEDI es la soluci\u00f3n en la nube gratuita que permite automatizar y optimizar los procesos financieros, contables y administrativos de tu negocio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4076ccb3 elementor-widget elementor-widget-button\" data-id=\"4076ccb3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/finanedi.es\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Crear cuenta gratis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6dec3e7a e-con-full e-flex e-con e-child\" data-id=\"6dec3e7a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31237d2 elementor-widget elementor-widget-image\" data-id=\"31237d2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"233\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png\" class=\"attachment-medium size-medium wp-image-5370\" alt=\"Herramientas para impulsar tu negocio - FinanEDI\" srcset=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png 300w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-768x597.png 768w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a28a8db e-flex e-con-boxed e-con e-parent\" data-id=\"a28a8db\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ce9ecd elementor-widget elementor-widget-spacer\" data-id=\"9ce9ecd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2991319 e-flex e-con-boxed e-con e-parent\" data-id=\"2991319\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-540ff8c elementor-widget elementor-widget-text-editor\" data-id=\"540ff8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El modelo 390 es una obligaci\u00f3n fiscal fundamental para aut\u00f3nomos y pymes. Su correcta presentaci\u00f3n no solo asegura el cumplimiento legal, sino que tambi\u00e9n evita posibles sanciones y problemas con la Agencia Tributaria.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f0894b7 e-flex e-con-boxed e-con e-parent\" data-id=\"f0894b7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc88b4f elementor-widget elementor-widget-heading\" data-id=\"cc88b4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Preguntas frecuentes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04479af e-flex e-con-boxed e-con e-parent\" data-id=\"04479af\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6612e00 elementor-widget elementor-widget-heading\" data-id=\"6612e00\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 ocurre si presento el modelo 390 fuera del plazo establecido?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3dcd399 e-flex e-con-boxed e-con e-parent\" data-id=\"3dcd399\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7812d6d elementor-widget elementor-widget-text-editor\" data-id=\"7812d6d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si presentas el modelo 390 fuera del plazo establecido (del 1 al 30 de enero), la Agencia Tributaria puede imponer sanciones. Estas sanciones pueden variar desde una multa fija hasta recargos por extemporaneidad. Es crucial presentar la declaraci\u00f3n a tiempo para evitar estos inconvenientes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e78ddd6 e-flex e-con-boxed e-con e-parent\" data-id=\"e78ddd6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648cbd6 elementor-widget elementor-widget-heading\" data-id=\"648cbd6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfPuedo rectificar el modelo 390 despu\u00e9s de haberlo presentado?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94f464f e-flex e-con-boxed e-con e-parent\" data-id=\"94f464f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e1b5fd elementor-widget elementor-widget-text-editor\" data-id=\"3e1b5fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>S\u00ed, es posible rectificar el modelo 390 despu\u00e9s de haberlo presentado si detectas errores o inconsistencias. Para ello, deber\u00e1s presentar una declaraci\u00f3n complementaria o sustitutiva a trav\u00e9s de la Sede Electr\u00f3nica de la Agencia Tributaria. Aseg\u00farate de revisar cuidadosamente todos los datos antes de presentar la rectificaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e3e33e e-flex e-con-boxed e-con e-parent\" data-id=\"8e3e33e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04b0955 elementor-widget elementor-widget-heading\" data-id=\"04b0955\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo afecta el modelo 390 a las declaraciones trimestrales de IVA?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c35b341 e-flex e-con-boxed e-con e-parent\" data-id=\"c35b341\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fe3269 elementor-widget elementor-widget-text-editor\" data-id=\"8fe3269\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El modelo 390 act\u00faa como un resumen anual de todas las declaraciones trimestrales de IVA (modelos 303). La informaci\u00f3n declarada en el modelo debe coincidir con la sumatoria de los datos presentados en las declaraciones trimestrales. Discrepancias entre los modelos pueden desencadenar una revisi\u00f3n por parte de la Agencia Tributaria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0783636 e-flex e-con-boxed e-con e-parent\" data-id=\"0783636\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3978865 elementor-widget elementor-widget-heading\" data-id=\"3978865\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"> \u00bfQu\u00e9 documentaci\u00f3n necesito para completar el modelo 390?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca54032 e-flex e-con-boxed e-con e-parent\" data-id=\"ca54032\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-703ce55 elementor-widget elementor-widget-text-editor\" data-id=\"703ce55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Para completar el modelo necesitar\u00e1s tener a mano:<\/p><ul><li>Las declaraciones trimestrales de IVA (modelos 303) presentadas durante el a\u00f1o.<\/li><li>Facturas emitidas y recibidas, as\u00ed como cualquier otra documentaci\u00f3n que respalde las operaciones sujetas a IVA.<\/li><li>Res\u00famenes anuales de operaciones intracomunitarias (modelo 349), si corresponde.<\/li><li>Cualquier otra documentaci\u00f3n relacionada con tus actividades econ\u00f3micas que puedan afectar la liquidaci\u00f3n del IVA.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d6ffa3b e-flex e-con-boxed e-con e-parent\" data-id=\"7d6ffa3b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c575edc e-con-full e-flex e-con e-child\" data-id=\"c575edc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fca7886 elementor-widget elementor-widget-spacer\" data-id=\"fca7886\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-498cb026 e-con-full e-flex e-con e-child\" data-id=\"498cb026\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50a07494 elementor-widget elementor-widget-heading\" data-id=\"50a07494\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No te pierdas...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79a8d4bc e-con-full e-flex e-con e-child\" data-id=\"79a8d4bc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f7b6454 elementor-widget elementor-widget-katen-post-five\" data-id=\"7f7b6454\" data-element_type=\"widget\" data-widget_type=\"katen-post-five.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"padding-30 rounded bordered\">\n\n\t\t\t<div class=\"row infinite-wrapper\">\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-303-del-iva-que-es-pymes-autonomos\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/10\/Modelo-303-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 303 - IVA - Modelo tributario\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/modelos-tributarios\/\">Modelos tributarios<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-303-del-iva-que-es-pymes-autonomos\/\">Modelo 303 del IVA para pymes y aut\u00f3nomos<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEl Modelo 303 del IVA es un tr\u00e1mite esencial para cualquier peque\u00f1a o mediana empresa&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-130-pagos-fraccionados-del-irpf\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/10\/Modelo-130-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 130: Pagos fraccionados del IRPF\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/modelos-tributarios\/\">Modelos tributarios<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-130-pagos-fraccionados-del-irpf\/\">Modelo 130: Pagos fraccionados del IRPF<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\t\u00a0los modelos de Hacienda son herramientas esenciales para mantener la legalidad y la organizaci\u00f3n fiscal&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-322-iva-grupos-de-entidades\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/12\/Modelo-322-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 322. IVA. Grupos de entidades\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-322-iva-grupos-de-entidades\/\">Modelo 322. IVA. Grupos de entidades<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEsta gu\u00eda te proporcionar\u00e1 una comprensi\u00f3n detallada sobre qu\u00e9 es el Modelo 322, qui\u00e9nes deben&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-420-impuesto-general-indirecto-canario\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/12\/Modelo-420-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 420: Impuesto General Indirecto Canario\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-420-impuesto-general-indirecto-canario\/\">Modelo 420: Impuesto General Indirecto Canario<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEl Modelo 420 es un instrumento esencial para las empresas y aut\u00f3nomos que operan en&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<\/div>\n\n\t\t<\/div>\n\t\t\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El modelo 390 es una declaraci\u00f3n informativa que resume todas las operaciones relacionadas con el IVA realizadas durante el a\u00f1o fiscal. Para aut\u00f3nomos y PYMEs, es esencial comprender c\u00f3mo completar y presentar este modelo correctamente, ya que su correcto cumplimiento garantiza la transparencia y legalidad de las operaciones comerciales.<\/p>\n","protected":false},"author":3,"featured_media":6461,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[38],"class_list":["post-6232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-modelo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modelo 390: IVA. 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