Spanish nil and corrective VAT returns
A nil VAT return needs to be submitted even if there are no transactions to be reported for that period. The option "Sin actividad" needs to be ticked.
Regarding corrections, a corrective VAT return must be filed whenever the VAT position changes. The following scenarios can happen:
- Additional output VAT or less input VAT (VAT position increased): A new return replacing all data of the previous return needs to be submitted. The box "Declaración complementaria" should be ticked and the reference number of the initial return should be entered. Payment of the additional VAT should be made by the usual process. The authorities will charge penalties on the VAT paid late. See below section on Late payment penalties (link to section). The form applicable at the time of the period corrected should be used.
- All other corrections (including: Additional input VAT; less output VAT or no changes to the VAT position): A letter needs to be sent to the Spanish tax authorities informing about the change. The authorities should refund the amount within the six months following the submission of the letter, which can be sent electronically through the website of the authorities.
Corrective VAT returns are submitted electronically. The process is the same as the usual returns, but the box ‘Declaracion complementaria’ should be ticked.