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2024 Guide – VAT in Spain

Appoint a fiscal representative in Spainand make sure to be 100% VAT compliant

VAT in Spain

Whether you’re a European or non-European company, establishing certain activities in Spain may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Spain.

If you deal with companies in Spain, you may be able to claim a Spanish VAT refund.

In this VAT guide, we have brought together the specific features of the Spanish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1986
ISO code BE
VAT introduced in Spain 1986
VAT name in Spain Impuesto sobre el Valor Añadido (IVA)
VAT ID format in Spain ESX99999999 / ES99999999X
Territories with special status in Spain Ceuta, Melilla, Canary Islands

VAT rates in Spain

Standard VAT rate 21 %
Reduced VAT rate (1) 10 %
Reduced VAT rate (2) 4 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in Spain

Intrastat threshold at introduction 400 000 EUR
Intrastat threshold on dispatch 400 000 EUR
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Spain

Intrastat return monthly depending on threshold
EC Sales List (ESL) return monthly
VAT returns monthly, quarterly depending on threshold/for certain services, annually, annually depending on threshold/certain conditions
Reporting currency EUR

VAT-related penalties in Spain

Failure to file a VAT return Spontaneous late deposit: 100 euro penalty. Late filing at the request of the administration: 200 euros in penalties.
Late payment of VAT Delay of less than 3 months: 5%. Delay between 3 and 6 months: 10%. Delay between 6 and 12 months: 15%. Beyond 12 months: 20% and interest on arrears of 3.75% per year. A 25% deduction is applied to late payment penalties in case of voluntary payment.
Failure to report ESL/DEB A fine of 20 euros per missing piece of information with a minimum fine of 300 euros and a maximum of 20,000 euros.

Useful links on VAT in Spain

Tax Administration in Spain Tax authorities
Ministry of Finance in Spain Ministry of Finance
Check a VAT number in Spain Check a VAT number
EU VAT Guide EU VAT Guide
Need VAT assistance in Spain? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Spain subject to Spanish VAT, may be required to appoint a tax representative. Established in Spain, the fiscal representative will fulfill the company’s VAT obligations to the Spanish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Spain to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Spain.
Intra-Community and Spanish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Spain, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Spain, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Spain? Contact us now.

Spain is the 5th largest economy in the European Union. Today, it has a diversified economy, thanks in part to the rapid growth of industry.
In less than twenty years, Spain has become a major industrial and agricultural power, but the bulk of its activity is based on the services industry, particularly banking, telecommunications and all activities related to tourism.

Spanish VAT regulations are based on Law 37/1992, of 28th December 1992 and Royal Decree 1624/1992, of 29th December, as well as on the European Union directives on intra-Community VAT.

All taxable persons, due to the nature of the operations they carry out on Spanish territory, must register with the tax authorities. It is in the interest of these taxpayers to appoint a tax representative in Spain.

The VAT rates currently in force in Spain are as follows:

  • Standard VAT rate: 21 %
  • Reduced VAT rate (1): 10 %
  • Reduced VAT rate (2): 4 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Need a tax representative in Spain? Contact us now.

Do you need a VAT fiscal representative in Spain? Certain operations may require VAT registration and the filing of VAT returns in Spain:

To check whether your activities give rise to VAT obligations in Spain, use our VAT simulator .

Need a VAT tax representative in Spain? Contact us now.

When do e-sellers need to register for a VAT number in Spain?

In Spain , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Spain via the One Stop Shop.
  • or when they hold a stock of goods in Spain and must report the stock supply transactions.

What are the VAT obligations for e-traders in Spain ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Spain: standard rate (21 %), reduced rates 1 and 2 (10 % and 4 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Spain.

Find out more:

Need a VAT tax representative in Spain? Contact us now.

Why identify yourself to VAT in Spain?

You may need a VAT number in Spain to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Spanish VAT is named Impuesto sobre el Valor Añadido (IVA)and the VAT numbers in Spain have the following structure: ESX99999999 / ES99999999X.

How do I get a VAT number in Spain?

The administrations in charge of VAT in Spain are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Spain, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Spain, use our VAT simulator or contact us.

Companies with a VAT number in Spainmust complete and file dVAT decl arations in Spain detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly depending on threshold/for certain services, annually, annually depending on threshold/certain conditions.

Failure to comply with the deadlines imposed by the Spanish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Spain:

  • Penalties for failure to file a VAT return in Spain: Spontaneous late deposit: 100 euro penalty. Late filing at the request of the administration: 200 euros in penalties.
  • Penalties for late payment of VAT in Spain: Delay of less than 3 months: 5%. Delay between 3 and 6 months: 10%. Delay between 6 and 12 months: 15%. Beyond 12 months: 20% and interest on arrears of 3.75% per year. A 25% deduction is applied to late payment penalties in case of voluntary payment.

Need VAT assistance in Spain? Contact us now.

In addition to VAT returns, companies may be required to provide the Spanish authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Spanish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in Spain (400 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Spain (400 000 EUR excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Spanish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Spain are for tax purposes.
    Failure to comply with the deadlines imposed by the Spanish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Spain can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Spain, or is obliged to register for VAT in Spain. In this case, it must apply for a VAT refund via the periodic VAT return filed in Spain, according to a periodicity: monthly, quarterly depending on threshold/for certain services, annually, annually depending on threshold/certain conditions.
  • The company is established within the European Union, is not registered for VAT in Spain and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Spain. In this case, they must use the services of a fiscal representative to carry out what is required by the Spanish authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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