IVA / BTW / VAT / MwSt / TVA

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Who is taxable for the IVA?

All natural or legal persons, residents or non-residents, who carry out independent and independent commercial activities are obliged to submit an IVA declaration.

For the IVA registration and declaration, the normal tax number is used in Spain, which also applies for income tax, among other things.

What is IVA levied?

IVA is levied on the supply of goods, the provision of services and the import into Spanish territory.

When the delivery of goods takes place in Spain (i.e. at the time of purchase and sale, the goods are located in Spain), these delivered goods are taxable in Spain.

The provision of a service is also taxable in Spain if the supplier has a “permanent establishment” in Spain.

In certain situations, it is not the location of the service provider that is important, but rather the location of the customer. This includes the following service professions: accountants, translators, interpreters, lawyers, engineers, copyrights, patents, insurance services.

In the above situation, where the customer does not have a fixed place of business in Spain, it may also be his permanent address in Spain, where he usually resides.

Import of goods into Spain is in principle subject to IVA. However, a distinction must be made here between Community imports (imports from EU Member States) and non-Community imports (imports from non-EU Member States). IVA is due on the latter imports.

Export transactions are also part of the IVA system, but are exempt from IVA through the zero rate.

Goods delivered by a foreign supplier to a Spanish based entrepreneur are subject to Spanish IVA. If the foreign supplier does not have a permanent establishment in Spain, then the IVA on these deliveries must be paid by the Spanish customer. The foreign supplier of the goods in question can deduct the input tax or on his input.

IVA is levied on the total amount of the goods and services including all taxes (except of course the IVA).

With regard to import, this concerns the customs value including taxes and duties (excluding the IVA due upon import into Spain) and the costs of transport to the destination location in Spain.

Which goods and services are exempt from IVA?

1) Exempt supplies without deduction of input tax:

a) Postal services
b) Medical services
c) Education
d) Financial services
e) Rental of agricultural real estate
f) (Re) insurance
g) International transport and related services
h) The sale of second-hand real estate

2) Exempt supplies with deduction of input tax:

a) Transactions, which are treated in the same way as exports
b) Goods supplied to the Canary Islands, Ceuta and Melilia and services related to the supply of these goods.

3) Not subject to IVA:

– Free demonstrations for business promotion
– Services provided by a salaried employee
– The acquisition of a company to one acquirer, who in turn continues the company

Settlement of input tax

When you as an entrepreneur realize turnover that is subject to IVA (including transactions, for which you can request a refund and including transactions for which the zero rate applies), you can set off the IVA charged to you or receive it back from the tax administration.

The following conditions apply to settlement or refund of IVA:

– Entrepreneur must be registered
– Working with correct invoices (the preprint of the invoice must relate to delivered goods and / or services
– The entrepreneur may not perform exempt performances

Bad invoices

Only bankrupt debtors or debtors who have applied for a moratorium on payments can now be refunded IVA already paid.

Settlement of IVA may not take place

– When the goods / services on the invoice do not match the purpose of the company,
– About entertainment
– Gifts
– Passenger vehicles
– With regard to travel expenses
– Deliveries without correct invoice

IVA rates for Spain and the Balearic Islands

Standard rate 21%
Reduced rate 10%
Extra reduced rate (for basic necessities) 4%
Zero rate: exports of goods and services 0%