Spanish Intrastat / EC Sales list
Spanish Intrastat returns are filed on a monthly basis, as is the case in most EU nations. They are organized according to the calendar month.
In Spain, as in most European Union countries, Intrastat returns are filed on a monthly basis and are aligned with the calendar month.
When a taxpayer reaches the threshold for detailed Intrastat reporting, they are obligated to provide not only the tax return information but also the statistical value of the goods involved.
Learn all about Intrastat and EC Sales list in Spain in our detailed guide below.
Spanish Intrastat
In instances where there are no transactions to report in a given month, a nil Intrastat return is still required to be filed, indicating no activity.
These monthly Intrastat Returns must be submitted by the 12th day of the month following the month in which the goods movements took place. For late submissions, there may be minor penalties for non-compliance, although these are generally modest in nature.
| Type of Intrastat | Standard Return | Detailed Intrastat |
| Arrivals | EUR 400.000 | EUR 6.000,000 |
| Dispatches | EUR 400.000 | EUR 6.000,000 |
Selling in Spain?
Spanish ESPL Returns
ESPL returns in Spain are filed quarterly, except when a (relatively low) threshold is surpassed. These returns, along with VAT returns, are due by the 20th day of the month they’re filed, with an extension for December and Q4 returns due to holidays. If there are no intra-Community transactions in a period, no ESPL return is required.
| Frequency: | Description |
| Monthly | Any quarter in which the total amount of ICS goods or services surpasses EUR 50.000, whether in the current quarter or any of the four preceding quarters |
| Quarterly | Standard reporting period |
| Bi-monthly (only once) | The EUR 50.000 threshold was breached in the second month of the quarter, according to the figures. It is necessary to select the option “declaracion truncada.” |
| Annually | Overall, domestic sales are less than EUR 35.000, while ICS sales are less than EUR 15.000. |
| Due Date: | Description |
| Monthly | 20th of the month following the reporting period |
| Quarterly | 20th of the month following the reporting period |
| Bi-monthly (only once) | 20th of the month following the reporting period |
| Annually | 20th of the month following the reporting period |
| Holiday extension | The ESPL returns for December and the fourth quarter must be filed by the 30th of January of the following year. |
Last Updated: 13/12/2023
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