VAT
VAT returns, types of schemes, SII, monthly refunds, taxpayers' obligations and other related procedures
Highlights
Form 303.VAT.Self-assessment
Virtual Assistance Tools VAT
- VAT virtual assistant
- Locator
- Pre303.A service for everyone
- Property grader
- VAT tax base modification calculator
- Apportionment calculator
- Differentiated sector calculator
- Assistance with Form 303 for lessors
- Basic help with form 303 for self-employed workers
- Basic help with form 390 for self-employed workers
- Consultation of retailers with additional VAT
- Table of sectors and activities CNAE(300 KB - xlsx)
News on VAT
Find out about the changes in VAT regulations and the new INFORMA references.
How to file VAT returns - Form 303
Preparation and presentation of form 303, complementary declaration and copies of the declaration.To solve your doubts see examples in the Virtual Assistant VAT
PRE 303 (Help service Form 303)
New help service for filling in the self-assessment form 303 available for ALL taxpayers according to their activity profile.
How to get my VAT refund
Requirements and procedure for applying for VAT refunds, monthly refund system and refunds in territories other than that in which the businessman is established
VAT taxation systems
Information on general system, systems for sole traders and professionals (simplified, agriculture, livestock and fisheries, equivalence surcharge) and other VAT systems
Billing and Registration
Find out how to invoice and register for VAT Books
Immediate Supply of Information (SII)
General and technical information for the electronic supply of invoicing records through the AEAT web site
How do I calculate the VAT charged to my customers?
Information on accrual, tax base, rates and cases of non-chargeability (non-taxable, exempt and reverse charge).
Which input VAT can I deduct?
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.
I need to rectify my output VAT/input VAT
Solve your doubts about VAT rectification in case of discounts, resolution of operations, non-payments, errors or others.
VAT on foreign trade operations
Information on supplies of services, intra-EU acquisitions and intra-EU deliveries (NIF-VAT), imports and exports
VAT and e-commerce
We’ll inform you about the new rules applicable to e-commerce and the new special one-stop-shop systems
VAT on real estate transactions
Taxation for VAT or transfer tax on the purchase and sale of real estate, taxation of rental housing and tourist flats and construction work on real estate.
VAT practical manuals
- Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido.
- Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido
- Real Decreto 1619/2012, de 30 de noviembre,
por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación.
- Real Decreto-ley 35/2020, de 22 de diciembre,
de medidas urgentes de apoyo al sector turístico, la hostelería y el comercio y en materia tributaria.
- Orden EHA/962/2007, de 10 de abril,
por la que se desarrollan determinadas disposiciones sobre facturación telemática y conservación electrónica de facturas, contenidas en el Real Decreto 1496/2003, de 28 de noviembre, por el que se aprueba el reglamento por el que se regulan las obligaciones de facturación.
- Ley 37/1992, de 28 de diciembre,