Skip to main content

Spanish Government Logo Organization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals
Practical manual VAT 2025.
Chapter 7. Taxation of SMEs. Simplified system
Content of the simplified system
Determining the amount to pay or refund

Practical manual VAT 2025.

Settlement diagram

VAT settlement scheme in the simplified regime

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: September 29, 2025