Form guide
Modelo 390 of Bizkaia: IVA. Régimen general. Declaración-liquidación final (anual)
Form 390 (IVA. Régimen general. Declaración-liquidación final (anual)) is filed with the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). In 2026 it falls due on 2 February 2026, according to the official calendar.
In a nutshell
- Filed with
- the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority)
- For those taxed in
- Bizkaia
- How often
- Annual
- Deadlines in 2026
- One: 2 February 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Sujetos pasivos del IVA en régimen general; es la última autoliquidación del año (salvo inscritos en el RDM, para quienes es resumen informativo).
All its deadlines
Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.
| Period | Last day | Day |
|---|---|---|
| Ejercicio 2025 | 2 February 2026 | Monday |
| Ejercicio 2026 | 1 February 2027 * | Monday |
* Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.
Every deadline of the year, month by month: the 2026 tax calendar for Bizkaia.
The same obligation with other tax authorities
What is declared here with form 390 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.
Who would have it in their calendar
- Carpenter with a workshop in Bizkaia: 2 deadlines in 2026.
Official links
Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).
| For | Official link |
|---|---|
| Instructions and help | Preguntas frecuentes del 303/390 |
| File it | Sede electrónica |
Frequently asked questions
When is form 390 filed in 2026?
According to the official calendar of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): Ejercicio 2025, by 2 February 2026.
Who has to file form 390?
According to the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): “Sujetos pasivos del IVA en régimen general; es la última autoliquidación del año (salvo inscritos en el RDM, para quienes es resumen informativo).”
What happens if I file form 390 late?
In Bizkaia surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in the guide to missed deadlines.
Does Mis Obligaciones file form 390 for me?
No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Bizkaia Diputación Foral de Bizkaia
- Preguntas frecuentes del 303/390 Hacienda Foral de Bizkaia
- Sede electrónica Hacienda Foral de Bizkaia
Keep reading
- BizkaiaThe 128 deadlines of 2026 in Bizkaia, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.