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Spain
VAT in
Spain's IVA system includes the SII real-time invoice reporting requirement for large businesses. Whether handling NIF-IVA registration, Modelo 303 returns, or SII and Verifactu compliance, GlobalTrade Business provides complete Spanish VAT support for non-resident businesses.
Monthly / Quarterly
FILING FREQUENCY
Based on turnover / SII status
0.0
REGISTRATION THRESHOLD
Non-established businesses
OVERVIEW
Introduction to VAT in Spain
Spain introduced IVA (Impuesto sobre el Valor Añadido) in 1986 when it joined the European Community, replacing the previous IGTE turnover tax. Today, Spanish IVA is governed by Ley 37/1992 and administered by the Agencia Tributaria (AEAT). VAT applies to all taxable supplies of goods and services in Spain. There is no registration threshold for non-established businesses — you must register from your first taxable supply.
💡 Key facts for non-EU businesses
Non-EU companies operating in Spain are strongly recommended to appoint a fiscal representative (representante fiscal). The fiscal representative assumes joint and several liability for Spanish IVA obligations and manages all AEAT correspondence. GlobalTrade Business acts as fiscal representative for clients worldwide.
VAT RATES
Spanish VAT Rates
Spain applies three IVA rates depending on the type of goods or services supplied. Special rates apply in the Canary Islands (IGIC).
VAT REGISTRATION
VAT Registration in Spain
Foreign businesses making taxable supplies in Spain are required to register for Spanish IVA regardless of turnover. Registration is submitted via Modelo 036 to the AEAT Administración de No Residentes.
When do you need to register?
You need a Spanish NIF-IVA number if you:
Key facts for non-EU businesses
✓ Import goods into Spain
✓ Sell goods to Spanish B2C customers (distance selling / OSS opt-out)
✓ Hold stock in Spain (warehouse, fulfilment centre)
✓ Supply goods from Spain to other EU countries
✓ Provide services subject to Spanish IVA
⏱ Processing Time
2–4 weeks
Standard registration timeline
📞 Tax Authority
AEAT
Agencia Tributaria
VAT Number Format
ES + letter + 7 digits + letter/no.
e.g. ESA12345678
Fiscal Rep Required
Recommended
Non-EU: strongly recommended
Registration process
1
Assess your IVA obligations
We review your business model, supply types and Spanish activities to confirm registration is required and identify the correct type.
2
Gather required documents
Certificate of incorporation, Modelo 036, power of attorney, proof of Spanish business activity.
3
Submit to AEAT
Application submitted to the Agencia Tributaria Administración de No Residentes. We handle all correspondence in Spanish.
4
Receive your Spanish NIF-IVA
Typically 2–4 weeks. Your ES IVA number is validated on VIES and ready for use on invoices.
⚠️ Late registration in Spain may result in penalties and backdated IVA assessments. The AEAT can assess all IVA owed from the date of your first taxable supply. GlobalTrade Business recommends completing registration before commencing any taxable operations in Spain.
RETURNS & DEADLINES
Spanish VAT Returns
Spanish IVA returns are filed via AEAT Sede Electrónica using Modelo 303 (periodic return) and Modelo 390 (annual summary). SII participants and large businesses file monthly; other businesses file quarterly.
⏱ Processing Time
30th of next month
SII / large business deadline
Quarterly
20th after quarter-end
Q4 due 30 January
Annual (CA12)
30 January
Modelo 390 annual filing
Frequency determination
Frequency determination
E-invoicing in Spain
Spain operates the SII (Suministro Inmediato de Información) system — mandatory near-real-time invoice reporting within 4 days for businesses with turnover >€6 million. Verifactu, Spain's structured e-invoicing mandate for all other B2B businesses, has been deferred to 2027. GlobalTrade Business monitors all regulatory changes on your behalf. Spain operates the SII (Suministro Inmediato de Información) system — mandatory near-real-time invoice reporting within 4 days for businesses with turnover >€6 million. Verifactu, Spain's structured e-invoicing mandate for all other B2B businesses, has been deferred to 2027. GlobalTrade Business monitors all regulatory changes on your behalf.
REVERSE CHARGE
Spanish Reverse Charge
The Spanish reverse charge mechanism (inversión del sujeto pasivo) applies to construction services (subcontractors), investment gold, wholesale mobile phones/tablets/laptops (>€10,000/month per buyer), emission allowances, and cross-border B2B services. The Spanish IVA-registered customer self-assesses the IVA.
INTRASTS & ESL
Spanish Intrastat & EC Sales List
Businesses registered for IVA in Spain and trading goods or services with other EU member states must submit Intrastat declarations and the Modelo 349 (Recapitulative Statement). SII businesses' invoice data may partially satisfy Intrastat requirements.
400000.0
Annual intra-EU purchases
400000.0
Annual intra-EU sales
Monthly / Quarterly
20th of following period
12th
Of the following month
How GlobalTrade Business Can Help
Your complete Spanish VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
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IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.