Value Added Tax in local language is “Impuesto sobre el Valor Añadido” (IVA)

Spanish ESPL returns

Due date and frequency of Spanish ESPL returns

ESPL returns are filed on a quarterly basis unless the (rather low) threshold is exceeded. These returns are due by the 20th day of month together with the VAT return (there is a holiday extension for the December and Q4 returns).

  • Frequency of filing rules

    • Monthly
      The total amount of ICS of goods or services exceeds 50k € in the current or any of the previous four quarters
    • Quarterly
      Standard reporting period
    • Bi-monthly (only once)
      The 50k€ threshold is exceeded in the second month of the quarter.  The option "declaracion truncada" should be ticked
    • Annually
      The total amount of domestic sales in the year is below 35k€ and the total amount of ICS of goods and services in the year is below 15k

The acquisitions are not taken into account when calculating the thresholds for the frequency of filing Spanish ESPL returns.

  • Due date rules

    • Monthly
      20th day of the month following the reporting period
    • Quarterly
      20th day of the month following the reporting period
    • Bi-monthly (only once)
      20th day of the month following the reporting period
    • Annually
      20th day of the month following the reporting period
    • Holiday extension
      The December and Q4 ESPL return can be filed by the 30th January of the following year

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.

The Spanish authorities publish a calendar (in English) with all tax due dates. This calendar includes the changes due to bank holidays."

Spanish nil ESPL returns and How to correct a Spanish ESPL return?

If there are no intra-Community transactions to be reported in a given period, a nil ESPL is NOT due.

To correct an ESPL return, the software published by the authorities needs to be used. In the first page, you can choose between:

  • "Declaración sustitutiva": This will replace the previous return with the new return.
  • "Declaración complementaria": This will add data to a previously submitted return.

In case you only want to change the details of a previously submitted ESL return, you do not tick any of the two options above, but you complete the third tab in the return. The first section of this tab reports the data initially declared, the second section below reports the corrected data."

Penalties for late Spanish ESPL returns

Late filing an ESL return in Spain has a fixed penalty of 150€. If paid within the given deadline, this can be reduced to 112€. These penalties may however change every year.

In some instances, the authorities can apply penalties foreseen in a separate VAT decree for late ESL returns. These penalties can go up to 1% of the reported amount if voluntarily regularized or 2% if requested by the authorities. Should these penalties be charged, we suggest contesting the requested penalties with an appeal submitted at the relevant tax office."

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