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Measures List
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Measure Name
Date when measure came into force
VAT rates increase 2012/09/01
New cash scheme 2014/01/01
Works of art reduced rates 2014/01/26
Results 1 - 3 of 3.

Generic Tax Name VAT
Tax name in the national language Impuesto sobre el Valor Añadido
Tax name in English Value-Added Tax
Member State ES-Spain
Tax in force since 1992/12/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No 37 of 28 December 1992 on VAT; Royal Decree No 1624 of 29 December 1992 approving the regulation on value-added tax.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The central government and certain autonomous communities that have a share in the revenues obtained by the tax (in the Basque Country and Navarre the tax is collected in pursuance of the central government legislation, except using different tax declaration forms, and part of the revenue accrues to the said autonomous communities).

 
Geographical Scope
Territories excluded (article 6 2006/112/EC)

The Canary Islands, Ceuta & Melilla



Comments
 
Taxpayers
Included taxable persons doing occasional transactions (article 12 2006/112/EC)


Comments

Special scheme for SMEs (article 281 2006/112/EC and following) None
Exemption
Graduated relief
Turnover threshold:
Comments

Article 122.Dos.

Shall be excluded from the simplified procedure:

Entrepreneurs or professionals whose turnover of revenue in the immediately previous year exceeds any of the following amounts:

  • For the total of his entrepreneurial or professional activities: 450,000 Euro per year.
  • For the total of the agricultural, forestry and livestock activities determined as such by the Minister of Finance: 300,000 Euro per year.

Common Flat-rate scheme for farmers (article 295 2006/112/EC and following) None
All categories
Some categories
Flat rate compensation percentage (general):
Flat rate compensation percentage for forestry:
12.00 %
Flat rate compensation percentage for fisheries:
10.50 %
Comments

Flat rate compensation percentage for agriculture and forestry: 12%
Flat rate compensation percentage for livestock and fisheries: 10.50%


There is a special scheme on the following





Comments

Special derogations to continue to tax (annex X)




Comments

Special derogations to continue to exempt (annex X)













Comments


Comments
  • Natural or legal persons who exercise business or professional activities and make taxable supplies of goods or services.
  • Traders or professional persons for whom taxable transactions are carried out where this is done by persons or entities not established in Spain.
  • Importers, whether or not traders or members of the professions.
  • Undivided estates, persons owning goods in community and other economic units without legal personality where these carry out taxable transactions.
 
Tax object and basis of assessment
The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 2006/112/EC)




Comments

The following items are regarded as supply of goods and hence taxed under VAT (article 18 2006/112/EC)



Comments

By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) 2006/112/EC)


Comments

By application of article 27 of 2006/112/EC, the following item is treated as supply of services The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible
Comments


Comments

Supplies of goods and services made by traders or professional persons for consideration, habitually or occasionally, in the course of their business or professional activity.

Intra-Community acquisitions of goods.

  1. Supplies of goods and services carried out by traders or professional persons in the course of business in mainland Spain or the Balearic Islands.
  2. Also subject to VAT are imports of goods, irrespective of the destination of the goods imported and the status of the importer (even if he is not a trader or professional person).
  3. Intra-Community acquisitions, i.e. supplies of goods and similar transactions, carried out in accordance with the Community's transitional arrangements for VAT, between operators in two or more Member States of the European Union.

 

The basis of assessment consists of the total value of the consideration for the taxable transactions, including packaging, wrapping, transport, insurance, commissions, taxes and other levies (except for VAT itself), interest for deferred payment, etc., and excluding discounts allowed after the transaction has been carried out, packaging returned, etc.

The taxable amount for imports is obtained by adding to the value for customs purposes:

  • customs duties and any other taxes levied on imports, excluding VAT itself;
  • ancillary costs (transport, insurance, etc.) arising after entry into the mainland or the Balearic Islands, up to the first place of destination within the said territories.
 
Deductions, Allowances, Credits, Exemptions
Exempted sectors*

 


Special Measures derogating from the normal VAT rules in accordance with Article 395 of Directive 2006/112/EC*

 



Comments

Deductions:

The amount of VAT paid on the acquisition of goods or services directly linked to the business or professional activity of the taxable person is generally deductible from the amount due in respect of that person's activity.

 

Exemptions:

There are several categories:

  • Domestic transactions: health; social security; education; non-profit-making bodies; welfare work; insurance and reinsurance; finance; supplies of non-building land; second and subsequent supplies of buildings; certain leases of property; betting and gaming; public postal services; transactions by public entities in the exercise of their public functions; certain sports activities; transactions associated with intellectual property.
  • Exports and like transactions include supplies of goods sent definitively to the Canary Islands, Ceuta or Melilla or definitively exported; supplies of services, including transport, directly linked to the above transactions i.e. only those transactions carried out outside the territory of the Community.
  • Supplies of goods intended for another Member State are exempt, if the purchaser is an entrepreneur or professional person identified for VAT purposes in a Member State other than Spain or is a legal person not operating in an entrepreneurial or professional capacity, which is also identified in a Member State other than Spain.
  • Transactions relating to special and suspensive customs procedures, for example customs warehouses.
  • Certain transactions in accordance with international treaties acceded to by Spain (NATO, Vienna Convention).
 
Rate(s) Structure
Standard VAT rate Rate: 21.00 %
Comments

Reduced rate 1

(article 98 of Directive - Annex III of Directive)
Rate: 10.00 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments

Reduced rate of 10 %, applicable to certain goods and services regarded as basic necessities, such as: food for human consumption and animal feedingstuffs; seeds, bulbs and plant cuttings for the obtention of live flower and plants; water; medical equipment; dwellings; air and sea transport of passengers and their luggage; hotel services; private dwelling repair, and works of art.



Reduced rate 2

(article 98 of Directive - Annex III of Directive)
Rate: 4.00 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments

Extra-low rate of 4 %, applicable to certain basic necessities such as: bread, milk, fruit and vegetables, medicines, subsidised housing.



Special reduced VAT rate for specific regions (including articles 104 and 105 2006/112/EC) Rate:
Regions
Comments

Special provisions under article 110 2006/112/EC (existing provisions prior to 1991):Yes

Spain applies reduced rates lower than the minimum laid down in art. 99.


Special provisions under articles 111 2006/112/EC:No

Special provisions under articles 112 2006/112/EC:No

Special provisions under articles 113 2006/112/EC:No

Special provisions under articles 114 2006/112/EC:No

Special provisions under articles 115 2006/112/EC:Yes

Spain applies a reduced rate to housing.


Special provisions under articles 116 2006/112/EC:No

Special provisions under articles 117 2006/112/EC:No

Special provisions under articles 118 2006/112/EC:No

Special provisions under articles 119 2006/112/EC:No

Special provisions under articles 120 2006/112/EC:No

Special provisions under articles 121 2006/112/EC:Yes

Spain applies to the delivery of work under contract the rate applicable to goods obtained after execution of the work under contract (art. 91.tres LIVA):


Special provisions under articles 122 2006/112/EC:Yes

Spain applies a reduced rate (10%) to the supply of seeds and other materials of live flower and plants, seeds and other materials of a vegetable origin (art. 91.uno.1.8º LIVA).



Comments
 
Tax due date

Quaterly returns: April 20th, July 20th, October 20th, January 30th

Monthly returns: 20th day after each month, except December return, that may be submitted until January 30th.

 
Tax collector

Quarterly or month returns, with self-assessment. (large firms and exporters must submit monthly returns).

 
Special features

Special features:

The following special schemes exist, in accordance with Community rules (Articles 281 to 369 of Council Directive 2006/112/EC):

  • small and medium-sized firms (simplified scheme), whose content is coordinated with personal income tax - modular assessment;
  • second-hand goods;
  • travel agencies;
  • retailers: equivalence charge scheme;
  • crop and stock farming;
  • Investment gold;
  • VAT Groupin; and
  • Electronically-supplies services.

Since 1 January, 2014, there is a new special VAT scheme that may be applied by taxable person with an annual turnover of up to EUR 2 million, in which VAT becomes chargeable solely once the payment is received by the taxable person, in accordance to Articles 66(b) and 167a of Council Directive 2006/112/EC.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d211a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 56,125.00 EUR 5.38
2011 56,009.00 EUR 5.23
2010 57,690.00 EUR 5.34
2009 42,669.00 EUR 3.95
2008 54,280.00 EUR 4.86
2007 61,713.00 EUR 5.71
2006 63,273.00 EUR 6.28
2005 58,213.00 EUR 6.26
2004 50,795.00 EUR 5.90
2003 46,030.00 EUR 5.73
2002 41,648.00 EUR 5.56
2001 39,831.00 EUR 5.69
2000 38,159.00 EUR 5.91

Comments