Spain · 21% standard VATVAT return filing in Spain
Every Spain VAT return prepared from your marketplace data, reviewed by a local accountant and filed before the deadline.
Once you are registered in Spain, the work is in the regular filings. Quarterly VAT returns (Modelo 303) plus an annual summary (Modelo 390). Large businesses file monthly. Our local accountants prepare each return from your marketplace and purchase data, so the figures match what Agencia Estatal de Administración Tributaria (AEAT) expects to see.
VAT filing obligations in Spain
Quarterly VAT returns (Modelo 303) plus an annual summary (Modelo 390). Large businesses file monthly.
- EC Sales List (Modelo 349)
- Intrastat if thresholds are passed
How we file your returns
- 1You share your marketplace reports (for example the Amazon VAT Transactions Report) and purchase invoices.
- 2A local accountant reconciles the data and checks rates, exemptions and reverse charge.
- 3You approve the figures and we file before the deadline.
- 4We send payment instructions and keep a record of every filing.
VAT returns in other countries
United Kingdom
Germany
France
Italy
Poland
Czech Republic
Austria
IrelandFrequently asked questions
How often are VAT returns filed in Spain?
Quarterly VAT returns (Modelo 303) plus an annual summary (Modelo 390). Large businesses file monthly.
What other filings are there in Spain?
Depending on your activity: EC Sales List (Modelo 349); Intrastat if thresholds are passed.
Who pays the VAT?
We tell you the amount and deadline. You pay the tax authority directly, so your money never passes through us.
Ready to sort out your VAT?
Book a free consultation. A local VAT expert will tell you exactly where you need to register and what it will cost.