VAT in Spain

VAT in Spain

Storing goods in one of the Amazon´s fulfilment centres in Spain may lead to compulsory VAT registration in the country.

Taxeedo provides you the local VAT registration ID number dedicated for domestic sales and purchases. For expemted EU deliveries within EU countries the Spanish Tax Authority will issue the EU VAT number valid in VIES.

Let´s see some details on The Impuesto sobre el Valor Añadido, also called IVA.

How to register for VAT in Spain

In general, VAT registration must be submitted as soon as a taxable operation is made. There is no registration trashold for non-established persons.

En example of taxable transaction in Spain is :

  • Local supply of goods to final consumers (sales BtoC)
  • Exporting goods from Spain to non-EU country
  • EU-Acquistion of goods from other EU country in Spain (BtoB Acquisition)
  • EU-Delivery of goods from Spain to other EU country (BtoB Delivery)

The VAT registration process can take few days in Spain if all the documents and information required by the Spanish Tax Authorities are all complete and accepted. The preparation and collection of the documents will however take you some time as many of them have to be translated into Spanish by a certified translator and also have to be apostilled.

VAT return deadlines in Spain

Basic tax period in Spain is a quarter.

Under some conditions, it is changed to monthly period.

Spanish VAT filings are due on the 20th of the month following the period end. Annual tax summaries are due on the 30th January in the following year.

VAT rates in Spain

In Spain there are 3 different VAT rates:

  • Super-reduced VAT rate of 4%, applied on basic necessities other than those classified under the reduced rate (e.g. bread, milk, books, medicine).
  • Reduced VAT rate of 10%, applied on basic necessities (e.g. food and agricultural products not included in the ‘super reduced’ 4% rate, dwellings, other qualifying services). Live cultural events and cinema tickets are taxed at the reduced rate of 10% too.
  • Standard VAT rate of 21%, applied on regular supplies of goods and services.

VAT payment in Spain

The deadline for VAT payment in Spain is the same as for VAT filling. It is the 20th day of the month following the end of the tax period.

The VAT can be paid only from local Spanish bank account. It is not possible to pay your VAT from a foreign account. If your business doesn´t have own bank account in Spain, Taxeedo can provide you some extra service for paying the VAT. You can use the banc account of the local tax representant for your payments towards the Spanish Tax Authority.

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