Spain VAT Guide

Overview

Tax Details

• Tax name: Impuesto sobre el Valor Añadido (IVA) / Value Added Tax (VAT)

• Tax authority: Agencia Estatal de Administración Tributaria (AEAT) / Spanish Tax Agency

• Filing frequency: Quarterly (standard) or monthly (REDEME, large taxpayers, VAT groups, SII regime)

Registration Requirements

Required Documents

• Certificate of Incorporation (showing legal representative's name)

• Passport/ID of legal representative

Important Note

Documents prepared by Taxually are to be notarized and apostilled

Registration Thresholds and Timeline

• Expected timeline: 2-4 weeks

• Processing time may be impacted by notarization and apostille of documents

• Foreign and local companies: No threshold (immediate registration required)

Exception: EU businesses making B2C distance sales have an EU-wide threshold of EUR 10,000

Transfer of Service

Required Documents

• VAT certificate (or proof of latest submitted VAT return)

• Company documents with legal data (Certificate of Incorporation, articles of association, business license)

• Scanned copy of passport/ID of legal representative

• Proof of 036 form submission

• Proof of submitted VAT returns of current year

• Proof of submitted annual VAT return (390 form) of previous year

Online Credentials and Requirements

• Online credentials needed: Electronic certificate required for online submissions

• Access to Spanish Tax Authority portal

• VIES validity confirmation required

• Confirmation of no pending liabilities with Tax Authorities required

• Any ongoing audit status must be disclosed

Filing Information

Filing Deadlines

• Quarterly return (303 form): 20th of following month

• Monthly return (303 form): 30th of following month

• ESPL (349 form): 20th of following month

• Intrastat: Monthly by 12th of the following month (if threshold > EUR 400,000)

• Annual return (390 form): 30 January following the reporting period

• Annual declaration of operations with third parties (347 form): February 28 following the reporting period

• Payment deadline: Same as filing deadline

Late Filing Penalties

• 1% surcharge per month elapsed from deadline up to 12% (12 months)

• After 12 months: 15% surcharge plus late payment interest

• Additional enforcement surcharges: 5%, 10%, or 20% depending on timing

Accepted Payment Methods

• Direct debit (domiciliación bancaria) - requires Spanish bank account

• NRC (número de referencia completo) - payment reference number

• International bank transfer (recommended 7 working days before deadline)

Payment Important Note

Spanish Tax Authorities do not publicly reveal bank account details - payments must be made through authorized collaborating banks

VAT Rates

• Standard: 21%

• Reduced: 10% (e.g. food, water, transport, hospitality)

• Super reduced: 4% (e.g. basic food, books, medicines)

Additional Requirements

Fiscal Representation

• EU companies: Not required but highly advisable

• Non-EU companies: Mandatory (except Norway due to mutual assistance agreements)

SII (Immediate Supply of Information)

Mandatory for:

• Large taxpayers (turnover > EUR 6,010,121.04)

• Monthly refund regime taxpayers (REDEME)

• VAT Group members

Useful Resources

Official Links

• Spanish Tax Agency website: AEAT Portal

• General information: Available through official contact forms (Spanish only)

Relevant Legislation

• Spanish General Tax Law (Articles 191-212 for penalties)

• Spanish VAT Law

• Law 12/1989 (Public Statistical Functions for Intrastat)