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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

The supplies of goods and services made in the territory of application of the tax by entrepreneurs or professionals for consideration, in the development of their economic activities, are subject to VAT ##1##. The following are subject to the tax: natural persons, legal persons and entities without legal personality.

VAT is applied in the Spanish peninsular territory 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.

Transactions subject to VAT are not subject to the concept of “onerous property transfers” of the ITPAJD . Both taxes are incompatible with each other: VAT taxes business operations and ITPAJD non-business operations.

Link to VAT information and procedures

Link to VAT virtual assistance tools

The Electronic Headquarters of the Tax Agency incorporates the « Virtual Assistant for VAT » through which you can obtain answers interactively to questions related to IVA The information is completed with other IVA ## virtual assistance tools (locators, real estate qualifier, calculators and aid for the preparation of forms 303 and 390), which allow us to resolve doubts about foreign trade operations, real estate, the percentage of deduction as well as the completion of forms 303 and 390.

To check whether a sale or rental of real estate is taxed by VAT or by ITP , see « Real Estate Operations 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)