VAT Spain

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VAT General & Actual

VAT must be paid by SMEs on a quarterly basis in Spain and by the large company on a monthly basis. You will find rates and general information below. But first we inform you about new real time obligations:

Important: “real time 2018”

Spain has introduced a system of almost “real-time” delivery of VAT information in July 2017. In 2018 the delivery deadlines will be further tightened.

This system is relevant for the following companies that have to file a VAT return every month:
• Companies registered in the Register of monthly VAT returns (REDEME).
• Companies that have invoiced more than 6 million euros in the previous financial year.
• Group companies with tax consilidations.

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VAT Rates

The general VAT rate in Spain has increased from 16% to 21% in a few years. There is a reduced rate of 10%, including for real state, and a special rate of 4%. The latter is only applicable in exceptional cases.

VAT           Rate         Examples
High            21%          Most services and products
Low             10%          New homes
Special         4%         Unprocessed food ingredients

VAT recovery

Recovery can be standard (under the ‘regular regime’) only in January. Usually the VAT is refunded after about five months or a message is received that an inspection will take place.

Companies can request the tax authorities to qualify for a special regime (also known as the export regime) which must be filed monthly, but which also means that VAT can be reclaimed monthly.

Can we be of service to you?

We can take over the entire tax administration for the Spanish subsidiaries of foreign parent companies and take care of all tax returns.

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