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Spain - VAT submission guide

Updated by Ramon Madariaga Medrano and Iñigo España Ariza, PKF Attest

How are VAT returns submitted to the tax authorities?	VAT returns in Spain are submitted electronically via the tax authority's website: https://sede.agenciatributaria.gob.es/Sede/iva/regimenes-tributacion-iva/gestiones.html

Can a business submit paper VAT returns?	No, paper returns cannot be submitted in Spain. All taxpayers are required to file returns online.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can submit a VAT return on behalf of a business via the agent's online profile.

How many boxes/data fields are there on the VAT return?	There are eight data fields on the VAT return (form 303) in Spain.

What does each VAT return box/data field mean?	Field 1 – Taxpayer identification Tax number, company name, and indication of any specific regime or rule if applicable. �� Field 2 – Tax year and period (month/quarter) �� Field 3 – VAT on outputs, inputs, additional information and calculation of net VAT VAT due in the period (box 27) • Domestic supplies of goods