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This guide provides an overview of VAT (Value Added Tax) in Spain, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Spain or with Spanish customers.
Spain’s VAT system, governed by Law 37/1992, aligns with the EU VAT Directive. VAT applies to most goods and services supplied within Spain, as well as on imports.
Euro (€)
ES followed by 9 characters (e.g., ESX1234567L)
Yes, required for non-EU businesses conducting VAT-related activities.
N/a as there is no VAT registration threshold
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 10% | Reduced Rate | Applies to food, health products, and transport services |
| 4% | Reduced Rate | Applies to essential goods such as bread, milk, books, and medicine |
| Business Type | VAT Registration Threshold |
| Resident Businesses | None, all businesses must register |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Spain |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 20th day of the following month | 20th day of the following month |
| Quarterly | 20th day of the month following the quarter | 20th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Spain applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for B2G (business-to-government) transactions in Spain, and invoices must comply with the EU standard.
From 1 July 2017, the Spanish tax authorities have introduced a system for the immediate supply of information to the tax authorities, known locally as SII. The submission of data via this platform is mandatory for all taxpayers filing monthly VAT returns, hence those over a threshold of EUR 6 million (large taxpayers). This information should be reported to the tax authorities within 4 days of the invoice being sent or received.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Spanish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
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| 2 | Connor | Afghanistan | 92 % |
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| 5 | Cait | South Africa | 92 % |
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| 7 | Brett | South Africa | 83 % |
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