| Local Tax authority | Agencia Tributaria |
| Local name of the tax | Impuesto sobre el Valor Añadido [IVA] |
| Structure of the VAT number | ES + 1 letter + 8 digits |
| VAT rates | Standard 21%; reduced 10% / 4% |
| Intrastat – threshold | 400.000 EUR (arrivals); 400.000 EUR (dispatches) |
| VAT period | Quarterly (monthly) and annually |
| VAT return form | Electronically |
| Filing a VAT return – deadline | 20th day of the month following the tax period; Annual report – 30.01. of the next calendar year |
| Payment of VAT – deadline | 20th day of the month following the tax period |
| Filing recapitulative statement (EC sales listing) – deadline | 20th day of the month following the tax period |
VAT Spain
Basic information on the VAT system in Spain
Data updated on 6.6.2025
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The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.
The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.