UUÂãÁÄÖ±²¥

Home / Tolley's EU and Global VAT / VAT submission guides / Spain - VAT submission guide
Commentary

Spain - VAT submission guide

VAT submission guides

Updated by Ramon Madariaga Medrano and Iñigo España Ariza, PKF Attest

How are VAT returns submitted to the tax authorities?VAT returns in Spain are submitted electronically via the tax authority's website:
https://sede.agenciatributaria.gob.es/Sede/iva/regimenes-tributacion-iva/gestiones.html
Can a business submit paper VAT returns?No, paper returns cannot be submitted in Spain. All taxpayers are required to file returns online.
Can an agent submit a VAT return on behalf of the business?Yes. An agent can submit a VAT return on behalf of a business via the agent's online profile.
How many boxes/data fields are there on the VAT return?There are eight data fields on the VAT return (form 303) in Spain.
What does each VAT return

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial

Web page updated on 24 Aug 2024 12:59