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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 IVAABBR The supply of goods and services carried out within the territory where the tax applies by businesses 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 IVAABBR It applies to 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.

The transactions subject to IVAABBR They are not included in the concept of “onerous property transfers” of ITPAJD. Both taxes are incompatible with each other: he IVAABBR taxes business transactions and the ITPAJD non-business ones.

Link to information and procedures of IVAABBR

Link to virtual assistance tools IVAABBR

The Tax Agency's electronic headquarters incorporates the «Virtual Assistant of IVAABBR» through which you can get interactive answers to questions related to the IVAABBR The information is supplemented with other Virtual assistance tools IVAABBR(locators, real estate qualifier, calculators and aids for preparing forms 303 and 390), which allow you 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 if a sale or rental of real estate is subject to tax IVAABBR or by ITP, see "Real Estate Transaction Rater».

  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