Spanish VAT Registrations and Returns
In Spain, VAT (IVA) numbers always begin with the 'ES' prefix followed by nine characters. Spain has a well-established VAT system for international businesses. Everything you need to stay compliant.
Spain VAT news
Spain VAT reference
Spain VAT rates 2026
| Standard rate | 21.0% |
| Reduced rates | 10.0% |
| Super-reduced rate | 4.0% |
| Canary Islands (IGIC) (regional) | 7% / 3% / 0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Spain?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 4.0% | Annex III §1 |
| Books (print) | 4.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 4.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 10.0% | Annex III §6 |
| Prescription medicines | 4.0% | Annex III §3 |
| Passenger transport | 10.0% | Annex III §5 |
| Hotel accommodation | 10.0% | Annex III §12 |
| Restaurant meals | 10.0% | Annex III §12a |
| Non-alcoholic drinks | 10.0% | Annex III §1 |
| Cinema admission | 10.0% | Annex III §7 |
When must I register for VAT in Spain?
VAT filing in Spain
- Default frequency Quarterly by default. Monthly required for taxpayers > €6M turnover, VAT groups, or REDEME registrants.
- Monthly deadline 30th day of the month following the period (large taxpayers > €6M turnover, REDEME)
- Quarterly deadline 20th day of the month following the quarter
- EC Sales List Monthly via Modelo 349 (when intra-EU supplies > €50K/quarter); otherwise quarterly
- Annual return Required — 30 January following the calendar year (Modelo 390)
Spain digital reporting roadmap
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SII — Suministro Inmediato de Información in force since 2017-07-01Large taxpayers (> €6M turnover, VAT groups, REDEME) must transmit invoice data within 4 days to AEAT.
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B2G mandatory e-invoicing (FACe) in force since 2015-01-15All public-sector invoices > €5,000 must be sent via the FACe platform.
OSS in Spain
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Agencia Tributaria (AEAT) before relying on these details.
Is VAT registration required in Spain?
Whether you need VAT (IVA) registration in Spain depends on your business's location, the nature of your goods or services, and whether you sell to Spanish consumers or businesses.
What non-established sellers actually need to know
Per the Agencia Tributaria (AEAT), there is no minimum turnover threshold for a foreign business with no fixed establishment in Spain — registration is required before your first taxable transaction.
No threshold for non-established sellers
Spain applies no minimum turnover threshold for a non-established taxable person. Registration via Modelo 036 (the census declaration) must be filed before the first taxable supply, not retrospectively.
An NIF comes first
A foreign company without a Spanish establishment needs a specific tax ID (an NIF starting with "N"), applied for through Modelo 036, before any invoicing or filing in Spain. Obtaining it can take 2–4 weeks for non-EU applicants.
Non-EU businesses need a fiscal representative
Businesses established outside the EU must appoint a Spanish-resident fiscal representative, who is jointly and severally liable for the company's IVA obligations. EU-established businesses are exempt from this requirement.
Filing is quarterly
Once registered, Modelo 036 can be submitted online within days if all documentation is in order and filed electronically — EU firms (or those with a Spanish digital certificate) can self-file; most non-EU firms file in person or by post via their fiscal representative.
Source: Agencia Tributaria (AEAT), guidance on VAT census registration (Modelo 036) for non-established businesses.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Spain depend on where your inventory is held and whether your customers are Spanish consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Spain, you must register for VAT there. When selling goods stored in another country to customers in Spain, you have two pathways to compliance.
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Importing goods to Spain
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Spain customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.es and eBay collect and remit VAT on qualifying B2C sales in Spain. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Spain while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Spain
In Spain, digital services — eBooks, streaming, online courses, and software — are subject to Spanish IVA. Non-EU sellers can register in Spain or use the OSS scheme to cover all EU digital service sales.
To sell digital services to Spain customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Spain, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Spain
Holding inventory in Spain creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Spain, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Spanish businesses
When selling B2B in Spain, your VAT-registered Spanish customer handles IVA via reverse charge. Registration is still required if you hold stock in Spain or use a Spanish fulfilment centre.
Based outside the EU, selling B2B
If your Spain customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Spain invoicing and reporting requirements.
2026 Spain VAT Rates by Product Category
Official VAT rates in Spain verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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