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) | n/a |
| Reduced VAT rate (2) | 10 % |
| 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.
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”.
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.
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.
The VAT rates currently in force in Spain are as follows:
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.
In Spain , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Spain? Contact us now.
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.
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:
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:
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:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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