Know the VAT tax applicable in Spain? Vives Pons Tax Advice tells you

VAT in Spain tax advisor Costa Blanca


Do you know the VAT applicable in Spain? Vives Pons Tax Advice in Denia and Costa Blanca gives you all the information and details about it. Let us inform you:

IVA is an indirect tax that fall upon consume and the consumer and taxes the purchase of goods, services provided by companies or professionals and the import of assets and services.

The IVA applicable area is limited to Spanish peninsular territory and the Balearic islands. The Canary Islands, Ceuta and Melilla are are excluded.


Spanish VAT percentage

Spanish VAT percentatges have changed since the 01st of September 2012, and are the following:

– General: 21% (this is applied with general character)

– Reduced: 10% y 4%

The 10% is applied to determined services and products, for example: products subject to human and animal nutritional use, water, products related to health, sports, public transport and catering trade, amongst others.

The 4% is applied to the following products: determined food such as bread, flour, cheese, eggs, fruit, vegetables….., to books, newspapers and magazines, and to medicine, amongst others.

Spanish IVA Declarations

Modelo 390 resumen anual del IVA

IVA is presented every three months by presenting the form “modelo 303”. Spanish companies are obliged to present declarations by electronic data transmission though the “Agencia Tributaria” (Spanish tax office) website.

Presentation time frames for IVA TAX in Spain:

  • 1st trimester: from the 01st to the 20th of April
  • 2nd trimester: from the 01st to the 20th of July
  • 3rd trimester: from the 01st to the 20th of October
  • 4th trimester: from the 01st to the 30th of January of the following year

Calculation method:

Declarations state the IVA reflected on invoiced issued and IVA paid on invoices received is deducted. This sets out two possibilities:

If the difference is positive: this amount is paid to the “Agencia tributaria” (Spanish tax office) via the company current account.
If the difference is negative, this amount can be compensated with the IVA payable in future declarations or the
reimbursement can be applied for in the following manners:

ANNUAL Reimbursement

If at the end of the year, in the 4th trimester declaration there is a negative result in favour of the company, the company can apply for the reimbursement via the “Agencia tributaria” (Spanish tax office) by duly presenting the form “modelo 303”. The administration usually proceeds to put this reimbursement in to effect within the following 6 months, approximately.

Monthly Reimbursement

There is a possibility of applying for the monthly reimbursement of IVA, the most regular are

Export companies that do not reflect IVA on their invoices due to the export of goods being exempt of IVA

For the rest of passive subjects registered at the monthly reimbursement registry.

VAT Tax Annual informative declaration

It Is a resumed declaration of the annual IVA and is of an informative character. The form “modelo 390” must be used and contain the total of operations carried out in the natural year. The presentation time frame is from the 01st to the 30th of January and is presented along with the 4th trimester.

Vives Pons: Your Tax Advisor in Spain and Costa Blanca

Qué IRPF debo pagar como autónomo

If you need help with your business or your economy in Spain, trust in Vives Pons: we put a great team of architects project managers, Business law Lawyers, tax advisors and accountants at your disposition who will help to prevent and solve your problems and queries derived from your business activity in an efficient and effective manner.

Contact with Vives Pons. Telephone: 34 966 432 624. Mail:

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