Spain

VAT registration in Spain 

Companies that are not considered residents for tax purposes but have a permanent office in the country can also request the Spain VAT number for legal personal and organizations (NIF). Non established companies are required to follow the process of VAT registration in Spain and require following supporting information:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • Memorandum and Articles of Association.
  • An extract from the company’s national trade register.
  • Declaration that the company does not have a permanent establishment in Spain
  • Power of Attorney for the company’s fiscal representative, which should be notarised

These documents must be translated by a notarised translator and legalised, both the original and the translation, by the competence authorities.

To obtain a Spain tax identification number, the applicant files a census return (036 form) with the Spanish tax authorities. The Spanish tax authorities require the person or persons signing on behalf of a non-resident entity for the purposes of its registra­tion to have a non-resident ID number in Spain. Therefore, a new 030 form is required by the Spanish tax authorities in connection with the registration of non-resident entities.

Once all the necessary information is gathered, the registration should be obtained on the same day that the registration return (036 form) is filed.

VAT return

Spain VAT returns are submitted in Spain on a monthly or quarterly basis, depending on the taxable person’s turnover and activities. VAT must be self-assessed and the VAT return forms submitted to the local tax office for each quarterly period beginning on the first day of January, April, July and October of every calendar year. Businesses must file their quarterly VAT returns in Spanish form 303. All taxable persons must also complete an annual summary VAT return. The annual summary VAT return must be filed by 30 January.

VAT payment

Quarterly VAT returns must be submitted and paid by the 20th day of the month following the end of the quarter for the first three calendar quarters, and by 30 January of the following year for the last calendar quarter. Spain monthly VAT returns must be filed, and the tax paid by the 20th day of the month following the month of the assessment.

Deregistration

To deregister for VAT purposes, the taxpayer sub­mits, either physically or online, a census return (036 form) to the Spain Tax Authorities. Deregistering from the census as a professional entrepreneur involves more, as it cancels the tax identification number.