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IVA (VAT) returns

Gascón Bernabéu provide clients with a fast and efficient IVA (VAT) submission for businesses and self employed individuals in Spain.

The returns are filed quarterly.  The current standard rate of IVA is 21%.

Prompt filing of IVA returns is imperative.

Our accounts department retain IVA records for clients and prepare the IVA returns in sufficient time to ensure correct compliance with all statutory requirements.

Our team can assist with all elements of IVA returns; such as advice on invoicing, accounting for IVA, invoicing companies from different countries, negotiations with tax office etc.

If you need assistance with IVA in Spain, please contact us today.  Our bi-lingual accounts will talk you though how Gascón Bernabéu can help.

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Frequently Asked Questions

Still have a question?

The Standard Rate of IVA in Spain is 21%. This rate applies to the majority of goods and services.

A Reduced Rate of 10% applies to certain goods and services such as food, health products, transport and road tolls etc.

A Super Reduced Rate of 4% applies to  basic foodstuffs (bread, milk etc), medicine, books, newspapers.

There are certain items which do not incur IVA. These include education, tutoring (national syllabus) museum entry, libraries, insurances & postage.

IVA returns are filed quarterly in Spain.

January, February and March should be filed prior to 20th April.

April, May and June should be filed prior to 20th July.

July, August and September should be filed prior to 20th October.

October, November and December should be filed prior to 20th January.

The IVA payments are direct debited on the 20th.

You should register for an EU VAT number.

You need to justify the need to have this number. The number will be ES followed by your company registration number in Spain.

You should check that the EU company that you are invoicing also has an EU VAT number. This is a simple process.

Your invoice should detail both EU VAT numbers. Zero VAT can then be applied.

The time of supply governs when IVA is due.

In relation to services, the time of supply is considered to be when the service is performed.

Goods are liable for IVA when sold/transferred.

IVA on imports is due upon entry to Spain.