ESPL Returns in Spain
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
The acquisitions are not taken into account when calculating the thresholds for the frequency of filing Spanish ESPL returns. In case of reporting only acquisitions, the frequency of filing will always be quarterly.
Due date rules
If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.
Spanish nil ESPL returns
If there are no intra-Community transactions to be reported in a given period, a nil ESPL is not due.
How to correct a Spanish ESPL return?
Corrections to ESPL return data are required when errors occur or when the VAT taxable base is amended. These adjustments must be reported in the reporting period in which they are communicated to the recipient of the goods or services.
The following shall be considered:
- Corrections are declared in a specific section (“Rectificaciones de períodos anteriores" in the local language).
- The original transaction details (period, year, type of transaction) must be referenced.
- The correction is reported using the same transaction code (e.g. E, A, S, etc.).
1. Correction of amounts (taxable base)
If only the taxable base is incorrect or has changed, a single correction record is completed. It must include:
- Original declared amount
- Corrected amount
- Reference to the original period
The operator details and transaction type must remain the same as originally declared.
2. Corrections of identification data or transaction details (e.g. VAT number, name, or transaction code)
A two-step correction is required:
- Reverse the incorrect record (by reporting the original data).
- Report a new record with the correct data.
This effectively cancels the incorrect entry and replaces it with the correct one.
Corrections do not necessarily amend the original return directly. Instead, they are reported in a later period, ensuring traceability between the original and corrected data.
Penalties for late Spanish ESPL returns
Late filing an ESL return in Spain has a fixed penalty of 150€. If paid within the given deadline, this can be reduced to 112€. These penalties may however change every year. In some instances, the authorities can apply penalties foreseen in a separate VAT decree for late ESL 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.
