Annual summary returns are filed in addition to the periodic VAT returns submitted during the year. These returns summarized the data reported in the four quarters (or 12 months) of the previous calendar year.
The annual summary VAT returns in Spain require a higher level of detail than periodic returns. Several informative boxes are required only in the annual return. We recommend keeping track of these details during the year to ensure timely and correct reporting in the annual return.
The annual summary return is always filed annually. The due date is the last day of January following the reporting period. This return is filed together with the fourth quarter or December VAT return.
This calendar published by the authorities in English includes the Annual return deadline and any other tax due date in Spain.
This return must be filed electronically. The file to be uploaded in the website of the authorities must be prepared using an official software that can be downloaded from the authorities website.
At Marosa we have video tutorials in English providing a detailed step by step explanation on how to download this software. Contact us if you want to have access to our video tutorials.
A nil annual summary VAT return MUST be submitted in case there are no transactions reported.
A corrective return is filed by preparing and submitting a new annual return that will replace the previously submitted return. In these cases, the box ‘ declaracion sustitutiva’ must be ticked and the reference number of the initially submitted annual return must be entered.
It is not possible to file a correction to the previous return (declaracion complementaria). Only replacements that cancel the initial return are allowed.
Missing an annual summary return or filing this return late carries a penalty of 200€. When this return is not requested by the tax authorities during an audit, this penalty can be reduced to 100€.
In some instances, the authorities can apply penalties foreseen in a separate VAT decree for late Annual 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.
When contacting the tax authorities for a query related to your Annual summary VAT return, you can use the same details as for the periodic VAT returns:
Agencia Estatal de la Administración Tributaria
Delegación de Hacienda
Calle de Guzmán el Bueno, 139,
Telephone: +34 915 82 61 78