Modelo 390 de la AEAT. Declaración-resumen anual del Impuesto sobre el Valor Añadido.
auto_awesome What this module does
AI-generated from the code · Odoo 19.0Prepare and file the Spanish annual VAT summary return (AEAT modelo 390) directly from Odoo, with automatic calculation of the main totals from your 303 quarterly returns and your accounting entries.
This module adds the AEAT modelo 390 annual VAT summary report to Odoo. It appears under the Spanish AEAT reports menu as "AEAT 390 model", where you can create yearly reports.
- The report is yearly only (no quarterly or monthly periods) and cannot be filed as a complementary return.
- Many boxes are calculated automatically from the tax lines of your accounting entries: total VAT bases and quotas, deductions for current operations, investments, imports and intra-community operations, the sum of deductions, the general regime result and the final settlement result.
- If you tick "Use 303 reports", the report reads your 303 returns of the same year and company to fill boxes 85, 95, 97, 98 and 662 (previous-year compensation, amounts to pay, amounts to compensate or refund from the last period, and pending compensation).
- When confirming, Odoo checks that the manual 303 summary (boxes 95, 97, 98 and 662) matches box 86 and blocks confirmation if they differ.
- The form includes pages for statistical data (whether you must file modelo 347, main activity and up to five other activities with their IAE codes) and for up to three representatives with their VAT number, power date and notary.
- On invoices, a new "Bankrupcy/uncollectible debt" checkbox lets you flag debts affected by insolvency proceedings; flagged entries feed boxes 31, 32, 45 and 46, while unflagged ones feed boxes 29, 30, 43, 44 and 99.
- The module also extends the tax mapping lines so that redirected boxes use the same taxes, and it applies a multi-company security rule.
Depends on
Required by other modules
Menus it adds
Models and fields (3)
- account.move · extends an existing modelis_bankrupcy_uncollectible_debt (Bankrupcy/uncollectible debt)
- l10n.es.aeat.map.tax.line · extends an existing model
- l10n.es.aeat.mod390.report · new modelhas_347 (¿Obligación del 347?), use_303 (Use 303 reports), casilla_33 ([33] Total bases IVA), casilla_34 ([34] Total cuotas IVA), casilla_47 ([47] Total cuotas IVA y recargo de equivalencia), casilla_48 ([48] Total base deducible operaciones corrientes), casilla_49 ([49] Total cuota deducible operaciones corrientes), casilla_50 ([50] Total bases imponibles deducibles en operaciones interiores de bienes de inversión), casilla_51 ([51] Total de cuotas deducibles en operaciones interiores de bienes de inversión), casilla_52 ([52] Total base deducible importaciones corrientes), casilla_53 ([53] Total cuota deducible importaciones corrientes), casilla_54 ([54] Total base deducible importaciones bienes de inversión), casilla_55 ([55] Total cuota deducible importaciones bienes de inversión), casilla_56 ([56] Total base deducible adq. intracomunitarias bienes), casilla_57 ([57] Total cuota deducible adq. intracomunitarias bienes), casilla_58 ([58] Total base deducible adq. intracomunitarias bienes de inversión), casilla_59 ([59] Total cuota deducible adq. intracomunitarias bienes de inversión), casilla_64 ([64] Suma de deducciones), casilla_65 ([65] Result. rég. gral.), casilla_84 ([84] Suma de resultados), casilla_85 ([85] Compens. ejercicio anterior), casilla_86 ([86] Result. liquidación), casilla_95 ([95] Total resultados a ingresar modelo 303), casilla_97 ([97] Result. 303 último periodo a compensar), casilla_98 ([98] Result. 303 último periodo a devolver), casilla_108 ([108] Total vol. oper.), casilla_597 ([597] Total base deducible adq. intracomunitarias servicios), casilla_598 ([598] Total cuota deducible adq. intracomunitarias servicios), casilla_658 ([658] Regularización cuotas art. 80. Cinco.5ª LIVA), casilla_662 ([662] Cuotas pendientes de compensación al término del ejercicio)
Text generated by AI (DeepSeek) from reading the Odoo 19.0 code on GitHub; it may contain mistakes, so check the code before deciding. The module is very large and only part of the code was read. View the code on GitHub
Availability by version
Reviewed: 2026-11-03Confirmation status: 8 confirmed, 1 with no information of 9 versions.
Sources · Odoo 13.0
Confirmed on 2026-11-03 in branch 13.0 of OCA/l10n-spain.
terminal Installation and usage
OCA documentation · Odoo 19.0Installation
Source · Odoo 19.0Este módulo requiere del módulo account_tax_balance que se encuentra en .
Usage
Source · Odoo 19.0Para crear un modelo, por ejemplo de un trimestre del año:
- Ir a Contabilidad \> Declaraciones AEAT \> Modelo 390.
- Pulsar en el botón "Crear"
- Seleccionar el ejercicio fiscal.
- Seleccionar el tipo de declaración.
- Rellenar el teléfono y teléfono móvil, necesarios para la exportacion BOE
- Guardar y pulsar en el botón "Calcular"
- Rellenar (si es necesario) aquellos campos que Odoo no calcula automáticamente.
- Cuando los valores sean los correctos, pulsar en el botón "Confirmar"
- Podemos exportar en formato BOE para presentarlo telemáticamente en el portal de la AEAT
No verified information in OCA: Configuration.
Installation instructions, the distribution package, dependencies and configuration steps are not shown because they have not yet been verified in the module documentation for any version.
Data imported from GitHub: this sheet reflects the latest catalog review, not a live lookup. Always check the module documentation and staging before installing in production.