Spain VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even when no taxable activities occur, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadlines to submit VAT returns in Spain vary depending on the taxpayer’s turnover and reporting frequency:

• Monthly filing: by the 30th day of the month following the reporting period.
• Quarterly filing: by the 20th day of the month following the reporting period.

For both monthly and quarterly filers, the December and Q4 VAT return may be submitted by the 30^th January of the following year. If the due date falls on a weekend or public holiday, it is automatically shifted to the next working day.

Additionally, all taxpayers must submit an annual VAT return by 30^th January of the following year, even if no transactions were reported throughout the year.

If your Spanish VAT return results in a payable position, the payment must be made by the same deadline as the submission of the return. There are three accepted methods for making VAT payments in Spain:

1. Using an NRC code (Número de Referencia Completo in the local language),
2. Bank transfer from a foreign account, or
3. Direct debit through a Spanish bank account.

Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the VAT return results in a credit position, VAT refunds can generally only be requested in the Q4 VAT return, unless the company is registered under the REDEME monthly refund scheme. Your Marosa team will facilitate you more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in Spain.

VAT Templates

Below you’ll find VAT templates available in English.