The process of registering for VAT in Spain is open to international companies.
IVA (Impuesto de Valor Añadido) is currently 21% in Spain.
Companies of any nationality are able to obtain a CIF registration number, which ensures registration for VAT in Spain.
Currently, there is no VAT threshold in Spain. Unlike in many countries VAT is chargeable on invoices regardless of volume of sales.
The exception is for distance sales. In this case the threshold is €35,000.
There are many reasons that as a foreign company you may be considering obtaining a Spanish VAT number.
Examples of circumstances where a company would require to be VAT registered in Spain are:
Purely obtaining a CIF number and being VAT registered in Spain if suitable if you do not have a physical presence in the country.
A physical presence can mean an office, warehouse, store etc. This is considered a permanent establishment.
In this case, you would need to register a company or branch in Spain.
GB Abogados can assist you with registering for VAT in Spain.
The documentation required can vary slightly depending upon where your company is registered.
As an example, for a UK company the documentation required is:
If you are considering registering your company for VAT in Spain, please contact us today for a no-obligation consultation.
We can discuss your plans and provide our advice on your best course of action in Spain.