Spain

Spain : reconsideration of short-Term Tourist’s VAT rate

As in various EU Member States, the Spanish Government is considering a new approach to the VAT treatment of short-term accommodation rental services, as there is an increasingly widespread practice in many Spanish cities. The proposition would eliminate the VAT exemption for local short-term accommodation rental services. The main objective is to ensure a level-playing...

1 July 2025

Spain – changes concerning olive oil

From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).

Country Briefs Spain VAT rates

4 July 2024

Spain – Extended application of 0% VAT rate to certain products

The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.

Country Briefs Spain VAT rates

14 March 2023

Spain – Changes to the reverse charge system in Spain

The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain. These include: L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles La suppression du mécanisme d’autoliquidation pour les...

Country Briefs Spain Construction Reverse Charges

12 November 2022

Spain – Implementation of Directive 2018/1910

At the beginning of February 2020, The Spanish Tax Authorities published the implementation of Directive 2018/1910 within Spanish legislation in line with the harmonising and simplification of VAT for cross-border trade.

Country Briefs Spain

16 July 2021

Spain – VAT Rate Reduced on Digital Publications

The Spanish tax authorities have confirmed that the VAT rate on digital publications (e-books) has been reduced from 21% to 4%. This measure was implemented on April 23rd 2020 and follows the proposal by the EU Council to reduce VAT rates for electronic publications to match their printed equivalents.

Country Briefs Spain Media, Press, Culture VAT rates

17 May 2020

Spain – Deadline for Filing and Paying VAT Extended

As a general rule, Spanish VAT returns must be submitted and paid by the 20th of the month following the reporting period. Exceptionally, VAT returns for December and the last quarter of 2019 are due by the last day of January following the reporting period.

Country Briefs Spain VAT Payment

18 November 2019

Spain : reconsideration of short-Term Tourist’s VAT rate

Spain – changes concerning olive oil

Spain – Extended application of 0% VAT rate to certain products

Spain – Changes to the reverse charge system in Spain

Spain – Implementation of Directive 2018/1910

Spain – VAT Rate Reduced on Digital Publications

Spain – Deadline for Filing and Paying VAT Extended

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