Standard VAT rate

21%

Country code

ES

Reduced VAT rates

10%, 4%

Super reduced rate

4%

VAT returns

Monthly or Quarterly

VAT number format

ES X12345678, ES 12345678X, ES X1234567X

Latest news from Spain

Spain reduce VAT on cultural event tickets

Spain have reduced the VAT rate applied on the admission to cultural events from 21% to 10%. This decrease came into effect from 28 June 2017 and will apply to admission to events such as concerts and theatre productions.

UPDATE: Spain to introduce real time VAT reporting from July 2017

Spain has now confirmed the introduction of a new real time VAT reporting regime which will require large taxpayers to submit copies of their purchase and sales invoices to the tax authorities online within eight days of issuance or receipt. The reporting period will then be reduced to four days after issue from 2018. This… Read More

Spain to introduce real time VAT reporting from July 2017

From 1 July 2017 Spain will introduce a new real time VAT reporting regime which will require large taxpayers to submit copies of their purchase and sales invoices to the tax authorities within four days of issuance or receipt. This scheme will apply to large enterprises with an annual turnover of over €6 million and… Read More