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 20th of the month following the period end. Annual tax summaries are due on the 30th 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.


Need help with your Spanish VAT compliance?



Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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