SpainManual

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

Reporting of specific scenarios in Spain

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements:

  • Scenario
    Reporting requirement
  • Sample goods. These are movement of goods for exhibition or marketing
    Nature of transaction: Code 12
  • Goods for leasing
    Nature of transaction: Code 14
  • Goods returned to sender
    Nature of transaction: Code 21
  • Goods replaced by previously returned goods
    Nature of transaction: Code 22
  • Goods temporary placed in the country
    Statistical regime: Code 2
  • Goods in the country for repairing or refurbishment
    Statistical regime: Code 3
  • Goods returned after being processed or repaired
    Statistical regime: Code 5

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