See also :
VAT insight in Spain
VAT rates in Spain

Source(s):

https://www.boe.es/eli/es/res/2018/05/22/(1)
www.agenciatributaria.es

Competent Authority :

Central Office of Intrastat
Avenida Llano Castellano nº17
CP: 28034 Madrid (Spain)Tel.:
+34 917 28 97 03
+34 91 728 94 50
+ 34 91 728 95 02
Website: www.agenciatributaria.es

Expected submission date :

12th natural day of following month, next business day if WE or non working day

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : NO

Usually ends with :

End of year following last due declaration

Does administration from Spain reminds for non-submitted declaration ?

Spain has an automated system for reminders?   YES

1st reminder : 1-5 days

2nd reminder : no

3rd reminder : The 3rd reminder is published in the OJ.

Thresholds of intrastat exemption in Spain :

  • Dispatchs :

Simplified declaration :

Standard declaration : EUR 400.000

Extended declaration :

  • Arrivals :

Simplified declaration :

Standard declaration : EUR 400.000

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Spain :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : from EUR 45 to EUR 22,537.95

Intrastat submission with paper in Spain :

not allowed

Electronic submission of intrastat in Spain :

Intrastat declarations must be submitted electronically as follows (all require a digital certificate):

• Via EDIFACT (web-based);

• By completing a form on the internet; or by uploading a .csv file.

The digital certificate is the same as the certificate used to file VAT and ESPL returns

Corrective intrastat declarations in Spain :

Corrections are made via SEDE ELETRONICA. Corrections modify or complementexisting declarations.

NIL intrastat declarations in Spain :

YES – event if no activity

VAT and intrastat compliance in Spain

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom