{"id":8504,"date":"2016-10-11T00:00:00","date_gmt":"2016-10-11T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/legal%20news\/aprobacion-modelo-390-2016\/"},"modified":"2026-03-13T14:26:37","modified_gmt":"2026-03-13T13:26:37","slug":"aprobacion-modelo-390-2016","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/aprobacion-modelo-390-2016\/","title":{"rendered":"Aprobaci\u00f3n modelo 390 (2016)"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/legal\/\" class=\"entry-header__link\">Legal<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tAprobaci\u00f3n modelo 390 (2016)\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2016-10-11T00:00:00+02:00\">11 October, 2016<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Aprobaci\u00f3n modelo 390 (2016)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/aprobacion-modelo-390-2016\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>A la exoneraci\u00f3n de presentar modelo 390.<\/p>\n\n\n\n<p><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p>A los sujetos pasivos acogidos a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9gimen simplificado<\/li>\n\n\n\n<li>Actividades de arrendamiento de bienes inmuebles urbanos<\/li>\n\n\n\n<li>R\u00e9gimen simplificado + arrendamiento de bienes inmuebles urbanos.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00bfC\u00f3mo afecta?&nbsp;<\/strong><br>\nSe aclara que la exoneraci\u00f3n de presentar modelo 390 por parte de los sujetos pasivos relacionados es obligatoria, y no opcional. Por tanto, tal y como ya se estableci\u00f3 en 2014:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La exoneraci\u00f3n implica:\n<ul class=\"wp-block-list\">\n<li>Si presenta todos los trimestres, inclusive el 4T: debe cumplimentar el apartado &#8220;Exclusivamente\u2026&#8221; del modelo 303, pero no debe realizar el modelo 390.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>No opera la exoneraci\u00f3n<\/strong> cuando <strong>no<\/strong> haya la <strong>obligaci\u00f3n<\/strong> de <strong>presentar<\/strong> la liquidaci\u00f3n correspondiente al <strong>4T<\/strong> por haber cesado <strong>baja<\/strong> en el censo de empresarios. En estos casos, deber\u00e1 presentarse el modelo 390.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En vigor el 12\/10\/2016<\/li>\n\n\n\n<li>La primera liquidaci\u00f3n afectada la correspondiente al ejercicio 2016 que se presentar\u00e1 durante el mes de enero de 2017.a primera liquidaci\u00f3n afectada la correspondiente al ejercicio 2016 que se presentar\u00e1 durante el mes de enero de 2017.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>M\u00e1s informaci\u00f3n: <a href=\"https:\/\/www.boe.es\/boe\/dias\/2016\/10\/11\/pdfs\/BOE-A-2016-9315.pdf\" target=\"_self\" rel=\"noopener noreferrer\">https:\/\/www.boe.es\/boe\/dias\/2016\/10\/11\/pdfs\/BOE-A-2016-9315.pdf<\/a><\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscr\u00edbete a la newsletter de Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Recibe nuestros consejos m\u00e1s recientes directamente en la bandeja de entrada de tu correo electr\u00f3nico.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-263a5c00-99e4-4e71-8421-469deda8e674\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Suscr\u00edbete<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfA qu\u00e9 afecta? A la exoneraci\u00f3n de presentar modelo 390. \u00bfA qui\u00e9n afecta? A los sujetos pasivos acogidos a: \u00bfC\u00f3mo afecta?&nbsp; Se aclara que la exoneraci\u00f3n de presentar modelo 390 por parte de los sujetos pasivos relacionados es obligatoria, y no opcional. Por tanto, tal y como ya se estableci\u00f3 en 2014: \u00bfCu\u00e1ndo afecta? &nbsp; [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10162,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[],"coauthors":[670],"class_list":["post-8504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Plum.png","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=8504"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8504\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10162"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=8504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=8504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=8504"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=8504"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=8504"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=8504"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=8504"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=8504"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=8504"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=8504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}