Intrastat Returns in Spain
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):
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 2022 on arrivals, Intrastat returns for arrivals are due until December 2023. 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.
When dispatches are reportable, the Intrastat data must be provided per individual transaction where commodity codes, origin/destination or other reportable details differ. The file used to prepare the return should therefore include the relevant transaction-level information for each line item.
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, modificación y anulación de declaraciones Intrastat" (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.
- Cancellations and corrections will only be accepted until June 30th of the calendar year following the year to which the declaration corresponds. This date may be extended, for technical reasons, by the Customs and Excise Department of the State Tax Administration Agency. After this date, unless the Administration specifically requests otherwise, the statistical data is considered final and can no longer be modified.
