Spanish VAT Returns & Recovery
Article 71 of the Spanish VAT Regulation stipulates that most registered taxpayers, except for large taxpayers, are generally required to file their VAT returns quarterly. The submission deadline for these quarterly returns is typically set for the 20th day of the month following the conclusion of the reporting period. However, the return for the final quarter of the year has a different deadline, which is January 30th of the subsequent year.
Learn all about VAT returns and VAT recovery in Spain in our comprehensive guide below.
VAT Returns in Spain
For taxpayers who are mandated to file their returns on a monthly basis, the submission deadline is the 30th day following the end of the reporting period. For the January reporting period specifically, the deadline extends to the last day of February.
Regardless of whether the return is filed quarterly or monthly, the applicable form for submission is Form 303.
Electronic Filing
VAT payers who are obligated to file their VAT returns monthly, along with corporations constituted as a sociedad anónima (SA) or a sociedad de responsabilidad limitada (SL), are required to file their Spanish VAT returns electronically. This involves submitting the requisite Forms via the electronic filing portal of the Spanish Tax Agency.
Selling in Spain?
VAT Recovery in Spain
Non-EU corporations reclaim VAT in Spain using the 13th VAT Directive. Initially, these firms must verify if there is a tax reciprocity agreement between Spain and their home country. Absence of such an agreement disqualifies them from claiming VAT.
To proceed with a VAT refund, non-EU companies must fill out a specific form and submit it to the Spanish tax authorities, accompanied by actual invoices and a tax certificate. The deadline for submitting Spanish VAT refund requests is June 30th of the year following the invoicing year. Missing this deadline results in the forfeiture of the VAT claim. Additionally, non-EU businesses are required to appoint a fiscal representative to facilitate VAT recovery.
For EU businesses not VAT registered:
- These businesses can utilize the VAT refund process outlined in EU Directive 2008/9, provided they did not engage in taxable supplies in Spain during the refund period, except for supplies under the reverse charge.
- The deadline for submitting VAT recovery requests is September 30th of the year following the refund period.
- VAT refund claims must be submitted using Form 360.
For non-EU businesses:
VAT refund requests are governed by the 13th VAT Directive, which operates on the principle of reciprocity. Consequently, Spanish VAT is refundable only to taxable entities from countries like Canada, Israel, Japan, Monaco, Norway, and Switzerland, provided there’s a reciprocal agreement.
Last Updated: 12/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
