This guide provides an overview of VAT in Spain, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Spain.
is Spain’s super-reduced VAT rate for essentials like bread, milk, and books.
Foreign businesses that incur VAT on eligible expenses in Spain may be able to reclaim it.
Doing business in Spain? You’ll need to play by the rules of Law 37/1992.
N/a as there is no VAT registration threshold.
Spain applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Generally the VAT in Spain on all business expenses would be claimable in a Spain VAT refund, other than entertainment expenses and long-term rental of vehicles. It should however be noted that the VAT in Spain on certain vehicle expenses (such as fuel and hiring of means of transport) may need to be apportioned based on the nature of use of the vehicle.
No, original receipts and invoices are not required for a Spain VAT refund and the Spain VAT Authority will accept scans and photocopies of invoices.
Quarterly and annual claims for Spain VAT refunds can be made for claims under both the 8th and 13th Directives.
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