You can now claim Spanish input VAT on employee expenses that were excluded from your...
home / Spain: saturdays are rendered non-working, returns not due
Saturdays have been traditionally considered as working days for Spanish tax purposes. This means that when you receive a letter from the authorities to be responded in 10 working days, you should also take Saturdays into account in your computation. This affects as well the annual VAT returns, and also Intrastat returns. The latter would be due on a Saturday when the due date (12th day of the following month) falls on a that day of the week.
Last 28 September 2016, the Spanish authorities published a new calendar including Saturdays as non-working days. Given most Spanish businesses do not work on Saturdays, these changes will give some extra time when dealing with the tax authorities.
In addition to the above, the summary annual VAT return due in Spain at the end of every year (form 390) will no longer be due by companies only engaged in the renting of urban immoveable property.
Summary Annual VAT returns are due in certain countries in addition to your periodic VAT returns. These annual filings summarize all data reported during the year and they often require additional fields to be completed. It is recommended that taxpayers track the details required in the annual return during the year so that the preparation is easier when the deadline approaches. In Marosa we can help you with your annual VAT return and other VAT obligations in Spain. Please contact us if you want to improve your current reporting in Spain or if you have upcoming Spanish VAT obligations.