Spanish Intrastat Returns
Frequency of filling and due date of Spanish Intrastat
Like in most EU countries, Spanish Intrastat returns are filed monthly. They follow the calendar month.
The due date to file these returns is the 12th day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes."
Spanish Intrastat thresholds
The following annual Intrastat thresholds apply in Spain (calendar year):
Type of IntrastatStandard return
Type of IntrastatDetailed Intrastat
These thresholds are computed annually according to the calendar year. Once filed, a calendar year needs to be covered by a business in order to stop filing these returns. For example, if a company exceeds the threshold in March 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.
Once the threshold for detailed Intrastat returns is exceeded, the taxpayer should also provide the statistical value of the goods.
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:
Sample goods. These are movement of goods for exhibition or marketingNature of transaction: Code 12
Goods for leasingNature of transaction: Code 14
Goods returned to senderNature of transaction: Code 21
Goods replaced by previously returned goodsNature of transaction: Code 22
Goods temporary placed in the countryStatistical regime: Code 2
Goods in the country for repairing or refurbishmentStatistical regime: Code 3
Goods returned after being processed or repairedStatistical regime: Code 5
Spanish nil Intrastat returns and Corrective Intrastat returns
If no transactions are to be reported, a nil Intrastat return MUST be filed.
Intrastat corrections can be made by accessing the Intrastat section of the authorities website and selecting the option ""Consulta y actualizacion de Declaraciones"" (this option requires a digital certificate). Then you enter the VAT number and period that you want to correct. You select the second option on the top left corner ""Modificar partida"" and you enter the new details.
The following aspects should also be considered:
- A credit note, discount or other changes in the value does not require a corrective Intrastat return.
- You can only correct an Intrastat return with transactions reported. Nil intrastat returns must be deleted first (""cancelar partida"") and submitted again later.
- Intrastat returns from the previous calendar year can only be corrected before April 30th of the following year. For example, you can correct March 2015 in February 2016, but you cannot correct December 2015 in June 2016.