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Due date and frequency of Spanish ESPL returns

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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

Period

Frequency 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-monhtly (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

Period

Frequency rules

Monthly

20th day of the month following the reporting period

Quarterly

20th day of the month following the reporting period

Bi-monhtly (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.