VAT Spain

Basic information on the VAT system in Spain

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

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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.