| 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 – 4% / 10% |
| Distance Sales – threshold | 35.000 EUR |
| Intrastat – threshold | 400.000 EUR (Dispatches); 400.000 EUR (Arrivals) |
| VAT period | Quarterly (Monthly) + Annual |
| VAT return form | By electronic means |
| Filing a VAT return – deadline | 20th day of the month following the tax period; Annual – 30.1. of the following 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
Our clients
Our clients
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.