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 VAT refund. Spanish
Here you can find the specifics of VAT regulations in Spain, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Spain||1986|
|Nom de la TVA 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|
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|
Les taux de TVA actuellement en vigueur in Spain sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Spain:
In Spain , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
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. To check if your activities require VAT identification in Spain, use our VAT simulator or contact us.
VAT Spanish is named Impuesto sobre el Valor Añadido (IVA)and the VAT numbers in Spain have the following structure: ESX99999999 / ES99999999X.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Spainyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Spain must complete and submit VAT returns in Spain detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Spanish authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Spain can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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