Spain Tax Compliance Map

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The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German, English and Chinese.
skype: burlinna

GLA – Spain Corporate Income Tax

GLA-ES-01 GLA Tax Entity

Is Spain corporate income tax a national income tax? A local income tax?
Or is there a national and local income tax?
What if the national income tax and the local income tax are levied separately or levied together?
What is the standard tax rate? What is the special tax rate?

Evershine RD:

CIT is levied at a national level (except for Basque Country and Navarra).
The general CIT rate is 25%.
The minimum net tax liability is generally 15%.
Spain provides special reduced rates, or tax regimes, for small companies, and for entities operating in particular zones or carrying on certain activities (e.g., finance, licensing, or service companies).

GLA-ES-02 Registration

Which government unit is responsible for the collection of Spain corporate income tax?
The registration of the country’s corporate income tax status, that is, the tax certificate number application procedure, paper certificate number application? Or online account application? URL?
What is the advance certificate number for applying for this certificate number?
Do I need to use the industrial and commercial certificate electronic card to apply?

Evershine RD:

Responsibility body is the State Tax Administration Agency.
Form 030 can be submitted in printed copy or electronically over the website at https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G322.shtml, if you have a digital certificate.
Upon registering you are given a tax identification number (NIF) for dealings with the tax office.

GLA-ES-03 GLA Order (OD)

What is the order of Spain corporate income tax return (information flow determines tax base) and payment (fund flow)?
Pay first and then declare? Report first and then pays? At the same time as the declaration and payment?

Evershine RD:

Deposit first (DF). Pay by installment first and declare later.

GLA-ES-04 Mechanism of Filing (MOF)

What is the return method for Spain corporate income tax return (information flow determines the tax base)?
Filing cycle: monthly? Every bimonthly? Every season? every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist?
If electronic filing is possible: website URL?

Evershine RD:

Electronic filing is mandatory.
CIT returns should be filed and the tax paid within 25 days after the 6 months following the end of the tax year of the company, i.e., a company whose tax year ends on December 31, would be compelled to file the CIT return within the first 25 days of July of the following year.

GLA-ES-05 Mechanism of Payment (MOP)

What is the funding method for Spain corporate income tax payment (funds flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
Bank counter payment OCT? Or the above methods coexist?

Evershine RD:

As a general rule, companies are required to make 3 advance payments of their CIT due, with the final payment being made when the tax return is filed.
The advance payments are made in the first 20 days of the months of April, October, and December.
In order to file the tax returns through electronic means, the taxpayer is required to pay the resulting tax due through one of the banks registered as “collaborating entities” of the Spanish Tax Authorities.
All the banks registered as “collaborating entities” of the Spanish Tax Authorities are Spanish banks or Spanish subsidiaries of foreign banks.
Therefore, it is necessary to have a local bank account in order to pay the tax returns through electronic means, regardless of the size of the company, and regardless of whether it is a foreign or domestic entity.

VAT – Spain VAT

VAT-ES-01 VAT Tax Entity

Is Spain VAT National VAT? Local VAT? Or is there a national plus Local VAT?
What if the National VAT and Local VAT are levied separately or levied together?
What is the standard VAT rate? What is the special VAT rate?

Evershine RD:

In Spain, the following VAT rates apply:
Standard rate: 21%
Reduced rates: 10% for certain agricultural supplies and 4% for supplies such as books
Other: Zero rate and exemptions

VAT-ES-02 Registration

Which government unit is responsible for the levying of VAT in Spain?
The registration of Spain’s VAT levy status, that is, the application procedure for VAT certificate number, paper certificate number application? Or online account application? URL?
What is the advance certificate number for applying for a VAT certificate number?
Do I need to use an industrial and commercial certificate electronic card to apply?

Evershine RD:

Administrative oversights of VAT in Spain is carried out by the State Tax Agency, a division of the Ministry of Finance and Public Administrations.
The first step in registering for VAT is to obtain a Spanish tax identification number (Numero de Identificacio’n Fiscal or “NIF”).
The Tax ID number is obtained once the following documents are filed in person with the Tax Office or a Spanish consular office abroad:

• Tax Form 036
• Deed of incorporation of the company granted before a Spanish Public Notary
• Evidence of powers of the person signing the form

The portal of the Spanish Tax Authority provides a list of consular offices that offer VAT registration services. Refer to https://sede.agenciatributaria.gob.es/

Obtaining a VAT number may take 3 months.
Once the taxable person is registered, it is provided with a VAT number in the format “ESX9999999X”.

VAT-ES-03 WWT Order (OD)

What is the order of Spain’s VAT declaration (information flow determines the tax base) and payment (fund flow)?
Pay first and then declare? First declare and then pay?
At the same time as the declaration and payment?

Evershine RD:

Same Period (SP) – Declare and pay at the same time.

VAT-ES-04 Mechanism of Filing (MOF)

What is the return method for Spain VAT declaration (information flow determines the tax base)?
Reporting cycle: every month? Every bimonthly? Every season? every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist?
If electronic filing is possible: Website URL?

Evershine RD:

Registered taxable persons other than large taxpayers must generally submit Spanish VAT returns on a quarterly basis.
Quarterly returns are generally due no later than the 20^th day of the month following the reporting period, with the return for the final quarter due by January 30 of the year following the quarter.
Monthly filing is required for certain taxpayers identified under Article 71(3) of the VAT Regulations.
For taxpayers who are required to use a monthly filing period, the due date is the 30^th day of the month following the reporting period (or the last day of February, for the January reporting period).
Returns, whether quarterly or monthly, are generally filed on Form 303.
Annual summary VAT return (Tax Form 390) is filed by the 30^th day of January following the year being reported on.
Taxpayers who are required to file on a monthly basis using the SII system are not subject to this requirement.
In general, electronic filing of Spanish VAT returns is compulsory for VAT payers who submit VAT returns on a monthly basis and for corporations formed as a sociedad ano’nima (SA) and Sociedad de responsabilidad limitada (SL).
Forms must be filed using the electronic filing portal of the Spanish Tax Agency.

VAT-ES-05 Mechanism of Payment (MOP)
What is the funding method for Spain VAT payment (funds flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
OCT payment at the bank counter?
Or the above methods coexist?

Evershine RD:

Spanish VAT is generally due by the deadline for filing the VAT return.
There are two means of payment to satisfy a taxpayer’s VAT liability:

• Charge to a bank account, such that the bank account details should be included in the VAT return; or
• Payment through a Spanish bank, collaborating with the Spanish State Tax Agency.

VAT liabilities may be paid from a foreign bank account, using the “acknowledgement of debt” (reconocimiento de deuda) payment option.

Please be aware of below Warning:
The above contents are digested by Evershine R&D  and Education Center in December 2022.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Barcelona Evershine BPO Service Limited Corp.
Email: bcn4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German, English and Chinese.
skype: burlinna

or
For investment structure relevant to multi-national tax planning and Financial & Legal Due Diligence for M&A (Merge and Acquisition), send an email to HQ4bcn@evershinecpa.com
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LinkedIn address:Dale Chen

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