Local name of the tax: Impuesto sobre el Valor Añadido.
Management of the tax by the “Agencia Española de la Administración Tributaria”.
VAT rates in Spain
- General rate: 21%
- Reduced rate: 10%
- Super reduced rate: 4%
- Zero rate and exempt
VAT number format
- Letter followed by 8 digits (N-12.345.678)
Frequency of filing VAT returns
- Monthly, in certain situations due to business turnover, special scheme, etc.
- Quarterly, most commonly.
- In addition, VAT taxpayers are required to file an annual summary form of transactions (Form 390), with a few exceptions.
- Registration: There is no threshold.
- Established taxpayers: There is no threshold.
- Non-established taxpayers: There is no threshold.
- Distance selling: From € 35,000.00 — (€ 10,000.00 from 1 July 2021).
VAT recovery for non-established businesses
Companies not established in Spain may recover VAT if a number of requirements are met.