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 returnFrequencyFiling deadlineDocumentFormat
VAT returnMonthly30th of the following periodModelo 303PDF
 Quarterly20th of the following periodModelo 303PDF
SII 4 calendar days from the issuance of the invoiceInvoice Issued/Invoice ReceivedXML
EC listingMonthly20th day of the month after the end of the taxation periodModelo 349PDF
 Quarterly20th of the month following the periodModelo 349PDF
 Annually30th January of the following yearModelo 349PDF
IntrastatMonthly12th of the following periodIntrastat DeclarationFixed Format
Yearly returnAnnually30th January of the following yearModelo 390PDF
Local ListingsAnnually28th February of the following yearModelo 347PDF
VAT Group returnMonthly30th of the following monthModelo 322PDF

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 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.

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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