Electronic submission is mandatory via the Spanish Tax Agency portal. VAT payments must be made by the same deadlines as the return filings and can be completed using an NRC code, bank transfer, or Spanish direct debit.
Spanish VAT returns
Filing frequency and return types
Once registered for value added tax (VAT), businesses operating in Spain must declare all taxable transactions and pay any VAT due. Most VAT-registered businesses submit quarterly VAT returns using Model 303, covering calendar quarters: January to March, April to June, July to September, and October to December. The deadline for these returns is the 20th day of the month following the period end, except for the fourth quarter, which is due by 30 January of the following year.
Businesses with annual taxable turnover in Spain exceeding €6,010,121 on sales of goods, or those registered in the Monthly Refund Scheme (REDEME), VAT groups, or subject to the Immediate Supply of Information (SII) reporting system, must file monthly VAT returns. These are due by the 30th day of the following month.
An annual VAT summary return, Model 390, must also be submitted by 30 January of the year following the reporting period. This is a compiled summary of the year’s returns and is not required for businesses using SII, REDEME monthly filings, VAT groups, or large enterprises over the €6 million threshold.
What are the deadlines for filing Spanish VAT returns?
Any Spanish monthly or quarterly VAT return for a non-resident company must be filed by the 20th or 30th of the month following the end of the reporting period, depending on the filing frequency.
Any VAT due must be paid at the same time as the return submission. Payments can be made via Spanish bank transfer, NRC code, or direct debit from a Spanish bank account. Failure to comply with payment deadlines may result in interest charges and additional surcharges.
What information is required on VAT returns?
When completing a Form 303 VAT return, businesses must include the following:
Total sales and purchases
VAT collected (output VAT)
VAT deductible (input VAT)
Net VAT payable or refundable
Import VAT
What Spanish VAT can be deducted?
Input VAT is deductible for registered businesses on qualifying expenses, including the following:
Imports of goods
Purchases of goods for resale
Capital goods
Travel and accommodation for business purposes
Advertising or operating costs
Spanish VAT return penalties
Late filing penalties start at 1% per month and can increase up to 15% after 12 months. Late payment may result in additional interest charges ranging from 2% to 5%, depending on the duration of the delay. Additional surcharges of 5%, 10%, or 20% may apply depending on the nature and timing of the non-compliance.
How are Spanish VAT credits recovered?
If input VAT exceeds output VAT, the resulting VAT credit can be carried forward to subsequent returns or claimed as a refund in the Q4 return. Businesses under REDEME may request monthly refunds. Refunds are generally processed within six months, though audits can delay this. Late refunds may carry interest.
Other resources
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