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Registering for VAT in Spain

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Registering for VAT in Spain

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The process of registering for VAT in Spain is open to international companies. IVA (Impuesto de Valor Aņadido) is currently 21% in Spain.

Companies of any nationality are able to obtain a CIF registration number, which ensures registration for VAT in Spain.

Currently, there is no VAT threshold in Spain. Unlike in many countries VAT is chargeable on invoices regardless of volume of sales.

The exception is for distance sales. In this case the threshold is €35,000.

Do I need a VAT number in Spain?

There are many reasons that as a foreign company you may be considering obtaining a Spanish VAT number.

Examples of circumstances where a company would require to be VAT registered in Spain are:

  • Distance sales of goods to consumers
  • Importation of products into Spain
  • To hold goods in transit
  • To reclaim VAT paid
  • To reverse charge VAT
  • To hold a conference in Spain
  • To hold an exhibition
  • To conduct training programmes
  • Any other chargeable event or service

At what point might it be better to establish a Spanish company?

Purely obtaining a CIF number and being VAT registered in Spain if suitable if you do not have a physical presence in the country.

A physical presence can mean an office, warehouse, store etc. This is considered a permanent establishment.

In this case, you would need to register a company or branch in Spain.

What is the process for registering for VAT in Spain?

GB Abogados can assist you with registering for VAT in Spain.

The documentation required can vary slightly depending upon where your company is registered.

As an example, for a UK company the documentation required is:

  • Original Certificate of Incorporation (with apostille)
  • Original Certificate of Good Standing from Companies House (with apostille)
  • A Board Resolution (if there is more than one Company Director)
  • Power of Attorney (we provide a draft)
  • NIE certificate for Director signing the Power of Attorney (we can obtain oneif required)

What is the first step?

If you are considering registering your company for VAT in Spain, please contact us today for a no-obligation consultation.

We can discuss your plans and provide our advice on your best course of action in Spain.


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