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 CNAE sectors and activities(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 filing of Form 303, supplementary return and copies of the return
PRE 303 (Help service Form 303)
New help service for completing 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
- Practical guide on VAT 2021
- VAT Practical Guide 2021 (PDF version)(4,897 KB - pdf)
- VAT Practical Guide 2020(4,654 KB - pdf)
- VAT Practical Guide 2019(4540 KB - pdf)
- VAT Practical Guide 2018(4760 KB - pdf)
- VAT Practical Guide 2017(5345 KB - pdf)
- VAT Practical Guide 2016(4916 KB - pdf)
- VAT Practical Guide 2015(3690 KB - pdf)
- VAT Practical Guide 2014(5491 KB - pdf)
- Basic VAT regulations in compliance with European Union Legislation(3,860 KB - pdf)
- Ley 37/1992, de 28 de diciembre,, se abre en ventana nueva
del Impuesto sobre el Valor Añadido.
- Real Decreto 1624/1992, de 29 de diciembre,, se abre en ventana nueva
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido
- Real Decreto 1619/2012, de 30 de noviembre,, se abre en ventana nueva
por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación.
- Orden HAC/1155/2020, de 25 de noviembre,, se abre en ventana nueva
por la que se desarrollan, para el año 2021, el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto sobre el Valor Añadido.
- Real Decreto-ley 35/2020, de 22 de diciembre,, se abre en ventana nueva
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,, se abre en ventana nueva
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.