VAT in Spain:
Key VAT Information
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VAT in Spain
Eurofiscalis · Tax reference
Up-to-date edition · April 2026
The essentials
Foreign businesses expanding into Spain may need to register for Spanish VAT, known as IVA, and issue invoices with an ES VAT number.
Spain applies 21% standard IVA, 10% reduced IVA and 4% super-reduced IVA.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Spain.
Spain
- Standard rate 21 %
- Reduced 10 %
- Super-reduced 4 %
Identity
- Local name
- IVA
- Number format
- ESX1234567X
- Tax authority
- Agencia Tributaria (AEAT)
- Currency
- EUR
Returns
- VAT frequency
- Quarterly by default; monthly mandatory above €6,010,121 of turnover or upon REDEME registration (monthly refund), with SII invoice reporting.
- Filing deadline
- The 20th of the following month (monthly) or the 20th of the month following the quarter
- Intrastat deadline
- The 12th of the month following the period
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- €400,000
- Intrastat — arrival
- €400,000
Penalties
- Late filing
- Between €300 and €20,000 depending on severity
- Late payment
- 5% to 20% of the amount due depending on the time taken to regularise
- ESL list
- Between €300 and €10,000
Last updated: April 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Spain.
VAT Calendar
Filing deadlines
Once registered for VAT in Spain, foreign businesses must follow a filing calendar managed by the Agencia Tributaria. It covers periodic VAT returns, the EC Sales List and Intrastat statements, and OSS declarations for e-commerce.
- VAT return Spanish VAT returns are generally filed monthly or quarterly with the Agencia Tributaria.
- EC Sales List Foreign businesses making intra-Community supplies must file periodic EC Sales Lists.
- Intrastat Intrastat declarations may also be required depending on the volume of goods moved within the EU.
- OSS The EU OSS threshold of €10,000 applies to intra-Community B2C distance sales.
Related articles
- Spanish VAT number: when and how to register for VAT in Spain
- Spanish VAT Return Guide: Modelo 303 and IVA
- Spanish VAT Refund: How to Recover IVA in Spain
- How to invoice a client in Spain: VAT rules and invoice template
- How to sell DDP in Spain without losing control of VAT and customs
- How to import into Spain without upfront VAT using a DDA
FAQ
Frequently asked questions
Everything you want to know about VAT in Spain.
What is the standard VAT rate in Spain?
The standard VAT rate in Spain is 21%.
What is IVA in Spain?
IVA is the Spanish value added tax, administered by Agencia Tributaria and applied to taxable supplies of goods and services in Spain.
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