see also :
INTRASTAT in Spain
VAT rates in Spain

See our section on Fiscal representation and compliance in Spain

GENERIC INFORMATION

Spain is a European Union Member State

Main source :
Spain : https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=240/1561932000
Canary Islands : https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=768/1561932000

VAT local name :
Impuesto sobre el Valor Añadido (IVA)
Impuesto General Indirecto Canario (IGIC)

VAT number format in Spain :
ESA12345678
ESN1234567A (non resident – not established)
ESW1234567A (non resident – with establishement)

Date of introduction of VAT in Spain :
1 January 1986

Local transposition of EU Directive :
Law No 37 of 28 December 1992 on VAT (http://www.boe.es/buscar/pdf/1992/BOE-A-1992-28740-consolidado.pdf); Royal Decree No 1624 of 29 December 1992 (http://www.boe.es/buscar/pdf/1992/BOE-A-1992-28925-consolidado.pdf) approving the regulation on value-adde

Competent authority :
Ministry of Finance
http://www.aeat.es
http://www.minhap.es

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
+34 901 33 55 33, option 3

HOW VAT IS APPLIED IN Spain

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Spain :
See our section on VAT rates in Spain

INTRASTAT and EUROPEAN SALES LIST IN Spain

Form and submission of ECSL in Spain :
MOD349 (20th of following month, if activity)
Form and submission of Intrastat in Spain :
12th of following month

VAT COMPLIANCE IN Spain

Form name(s) : MOD303 / MOD390

Monthly VAT returns :

Conditions to submit monthly returns in Spain :
if turnover exceeded EUR6,010,121 in the preceding year or if the taxable person is included in the monthly VAT refund procedure (REDEME), or if the company is included in a VAT group, or if the company applies for ISI / SII scheme
More information about SII scheme here
Official source of information here : https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/Campanas/Suministro_Inmediato_de_Informacion_en_el_IVA__SII_/INFORMACION/INFORMACION.shtml


Due date of monthly returns in Spain :
30th of following month
When to pay VAT under monthly return scheme in Spain :
Same as return (except for withdrawal : 25 th)

Quarterly VAT returns :

Conditions to submit quarterly returns in Spain :
Default
Due date of quarterly returns in Spain :
20th of following month
When to pay VAT under quarterly return scheme in Spain :
Same as return (except for withdrawal : 15 th)

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000 (acq. exempted pers.)

PENALTIES in SPAIN

Late Registration :

400 EUR
Registration occurs > 30 days after activity starts

Late payment (recargo)

within 3 month : 5 %(1) + interests(2)
3 to 6 month : 10 %(1) + interests(2)
6 month : 20 %(1) + interests(2)
source : Ley 58/2003, de 17 de diciembre, General Tributaria.
(1)Artículo 27. Recargos por declaración extemporánea sin requerimiento previo.
(2)Artículo 26. Interés de demora.

Tax compliance in Spain

VAT – European Community Sales List – Intrastat

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

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