Spanish VAT returns

Quarterly or monthly Spanish VAT returns must be completed by non-resident companies who are trading with a valid Spanish VAT registration . These provide details of their taxable supplies, and indicate the amount of VAT due to the Spanish tax office.

How often are Spanish VAT returns required?

The frequency of VAT reporting in Spain depends on the level of trading

Quarterly VAT returns – sales below €6m for goods in the previous year
Monthly VAT returns – sales above €6m for goods in the previous year
Annual VAT returns – to be completed by all VAT registered businesses

However, in practice the tax authorities will apply their judgement.

What Spanish VAT can be deducted?

As well as declaring the Spanish VAT on any sales, the VAT return also lists VAT on purchases (inputs) that can be offset against the sales VAT due. This includes import VAT. Non-resident companies are allowed to reclaim such input VAT on the same basis as any resident company. Examples of VAT deductions include:

Restaurant, hotel and travel costs if for the purposes of business
Conferences and seminars
50% of parking costs
Business gifts and entertainment are not allowable
Advertising
Import VAT
VAT on the purchase of goods for resale
VAT on capital expenditure

What are the reporting deadlines for Spanish VAT returns?

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

Any Spanish VAT due must be paid at the same time.

Type of return	Frequency	Filing deadline	Document	Format
VAT return	Monthly	30th of the following period	Modelo 303	PDF
	Quarterly	20th of the following period	Modelo 303	PDF
SII		4 calendar days from the issuance of the invoice	Invoice Issued/Invoice Received	XML
EC listing	Monthly	20th day of the month after the end of the taxation period	Modelo 349	PDF
	Quarterly	20th of the month following the period	Modelo 349	PDF
	Annually	30th January of the following year	Modelo 349	PDF
Intrastat	Monthly	12th of the following period	Intrastat Declaration	Fixed Format
Yearly return	Annually	30th January of the following year	Modelo 390	PDF
Local Listings	Annually	28th February of the following year	Modelo 347	PDF
VAT Group return	Monthly	30th of the following month	Modelo 322	PDF

Where are Spanish VAT returns filed?

When a company first registers for VAT in Spain, it will be allocated to the tax office nearest its fiscal representative. They will submit the filings to their tax office. Filings are done online.

Spanish VAT penalties

Fines for non-compliance are severe in Spain, ranging from 20% to 200%. There may also be interest fines on late VAT payments, typically 5% per month overdue. This can then rise to up to 20% after one year’s delay.

How are Spanish VAT credits recovered?

If the purchase (input) VAT exceeds the sales (output) VAT, then there is a surplus – known as a VAT credit. In principle, this is due back to the VAT registered company. Usually, the business may apply through the final VAT return of the tax year. Often this will trigger a VAT audit.

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Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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Spanish VAT returns

How often are Spanish VAT returns required?

What Spanish VAT can be deducted?

What are the reporting deadlines for Spanish VAT returns?

Where are Spanish VAT returns filed?

Spanish VAT penalties

How are Spanish VAT credits recovered?

Need a fiscal representative in Spain?

Need help with your UK VAT compliance?

Spain VAT news

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