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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5. Value Added Tax

image Value Added Tax

They are subject to the VAT The delivery of goods and provision of services carried out in the territory of application of the tax by entrepreneurs or professionals for consideration, in the course of their economic activities. The following are subject to the tax: natural persons, legal persons and entities without legal personality.

He VAT It applies to the Spanish peninsula and the Balearic Islands, including the adjacent islands, the territorial sea up to the limit of 12 nautical miles and the airspace corresponding to all these territories.

The Canary Islands, Ceuta and Melilla are excluded from the scope of the tax.

Operations subject to the VAT They are not in the concept of "onerous property transfers" of the ITPAJD. Both taxes are incompatible with each other: he VAT taxes business operations and ITPAJD non-business ones.

Link to information and procedures VAT

Link to virtual assistance tools VAT

The Electronic Headquarters of the Tax Agency incorporates the "Virtual Assistant of VAT» through which you can obtain interactive answers to questions related to the VAT The information is completed with other Virtual assistance tools VAT(locators, real estate appraisers, calculators, and assistance with preparing forms 303 and 390), which help resolve questions about foreign trade and real estate transactions, the percentage of deductions, and how to complete forms 303 and 390.

To check if a sale or rental of real estate is taxed by VAT or by ITP, see "Real Estate Transactions Qualifier».

  1. 5.1 Non-subject activities and activities exempt from VAT
  2. 5.2 Tax regimes
  3. 5.3 General regime
  4. 5.4 Simplified special regime
  5. 5.5 Special regime of the equivalence surcharge
  6. 5.6 Special regime for agriculture, livestock and fishing (REAG and P)
  7. 5.7 Special regime of the cash basis
  8. 5.8 Special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods
  9. 5.9 Intra-Community operations
  10. 5.10 Invoices
  11. 5.11 The Immediate Supply of Information (SII)
  12. 5.12 VERIFIED FACT