Value Added Tax
Find out which regimen corresponds to your activity, file VAT returns and other related formalities
Virtual Assistance Tools VAT
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Preparation and filing of Form 303, supplementary return and copies of the return. To solve your doubts, see examples in the IVA Virtual Assistant
Checking the status of your refund/self-assessed tax return.
New help service for completing the self-assessment Form 303, available for ALL taxpayers based on their activity profile
Information on accrual, tax base, rates and cases of non-chargeability (non-taxable, exempt and reverse charge).
Find out about the requirements to be able to deduct VAT and calculate the deductible proportion in the case of transactions with and without the right to deduct.
Get answers to your questions about VAT rectification in case of discounts, resolution of operations, non-payments, errors or others.
General and technical information for the electronic supply of invoicing records through the AEAT website
Find out how to invoice and register for VAT Books
Information on general system, systems for sole traders and professionals (simplified, agriculture, livestock and fisheries, equivalence surcharge) and other VAT systems
Information on supplies of services, intra-EU acquisitions and intra-EU deliveries (NIF-VAT), imports and exports
Find out about the steps you need to take when transferring a business, either as a business person or as an heir.