Indirect tax ebook - Spain

Registration

If you are a Spanish company or foreign company established for VAT purposes in Spain and you make taxable supplies in Spain you have to register for VAT and submit periodic VAT returns.

Foreign companies not established for VAT purposes in Spain may need to register

In general there is no threshold in Spain.

Distance sales
A supplier in another EU Member State can supply goods to non registered persons in Spain without registering for Spanish VAT, under certain circumstances. However, if the value of the supplies exceeds €35,000 in a calendar year they will be required to register for Spanish VAT. Even if the threshold is not exceeded, the supplier can opt to waive the threshold rule. The option is binding for two calendar years.

Group registration
If two or more entities from part of a group and all of them are established within Spain they could apply the special regime for group of entities, if certain requirements are met. The option is binding for three years (if the requirements continue to be met).

Each entity constituting the VAT group is severally liable for the VAT due by the VAT group.

Information about Spain:

This information has been provided by Grant Thornton Spain, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Grant Thornton Spain nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
Disclaimer

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For further information on indirect taxes in Spain please contact Lourdes Díaz-Barceló

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