Spanish VAT Rates
¡Hola! Ready to dive into the sunny world of Value Added Tax (VAT) in Spain? Let’s ditch the complexities and explore the VAT landscape in Spain together.
What are the VAT rates in Spain?
In Spain, there are three primary VAT rates:
- Standard Rate: The standard VAT rate is 21% and applies to most goods and services. When you purchase everyday items or avail of services, this is the rate that typically applies.
- Reduced Rate: The reduced VAT rate is 10%. It is applicable to specific goods and services, including:
- Food: Certain food items fall under this reduced rate.
- Books: Whether physical books or e-books, they enjoy the 10% rate.
- Medical Equipment: Medical devices and equipment also fall into this category.
- Super-Reduced Rate: Although not commonly used, there is a super-reduced rate of 4%. It applies to a limited set of goods and services, such as:
- Newly Built Properties: When purchasing a newly constructed property, this lower rate comes into play.
- Hotels and Restaurants: Accommodation services and restaurant meals are subject to the 4% rate.
Spanish VAT registration
What are the VAT registration thresholds?
Unlike some other countries, Spain does not have a VAT registration threshold. It’s a straightforward deal – if you’re selling goods or services and it’s taxable, you’ve got to sign up for VAT.
Whether you’re a local shop owner or running your business from abroad, as long as you’re dealing in taxable goods or services in Spain, getting registered for VAT is vital. Simple as that!
How do I get a VAT number in Spain?
To get a Spanish VAT number, an application must be made in Spanish. They’ll want some supporting information – for example, one for the documents needed is a VAT certificate to prove the business is VAT-registered elsewhere in the EU (if applicable).
Once your application is approved, you will receive a “Número de Identificación Fiscal” (NIF) – that’s Spain’s way of saying VAT number. Previously, it was known as the “Código de Identificación Fiscal”.
A Spanish VAT number consists of the country code (ES) followed by 9 characters, e.g. ESX12345678.
VAT returns
VAT returns in Spain are essential for businesses.
Here’s what you need to know:
Reporting period
In general, VAT returns are filed quarterly in Spain. But if your business’ revenue exceeded over €6,010,121.04 last year, or you apply for the Monthly Refund Scheme, you can file your VAT returns monthly.
Just remember, all outgoing invoices (including exempt and zero-rated supplies) count toward this revenue calculation.
Due dates
Spanish VAT returns are due on the 20th of the month after the reporting period. If it’s December or Q4, you get a bit more time until January 30th.
Just keep in mind, if the due date lands on a weekend or a holiday, that deadline is pushed to the next working day.
Current Status on all EPR Categories in Spain (Subject to Regulatory Updates)
| Categories | Legislation Enforcement Date |
| Packaging | 01/01/2023 |
| WEEE | 01/01/2023 |
| Batteries | 01/01/2023 |
| Furniture | 01/01/2025 |
| Textiles | 01/01/2025 |
Frequently Asked Questions
How do I verify my Spanish VAT number?
To verify a VAT number within the European Union, you can use the VIES (VAT Information Exchange System), which is a search engine owned by the European Commission.
When you punch in a VAT number, VIES checks it against national VAT databases to confirm its validity.
Spanish VAT numbers often show as invalid on VIES but are valid on a local level – so be careful. AVASK can assist you in verifying your Spanish VAT number.
Do I need a fiscal representative in Spain?
Non-European companies cannot register for VAT themselves in Spain – they have to have a VAT representative. A local company will register your company for VAT and represent you to the local VAT authorities.