Spanish annual VAT returns are recapitulative statements due by end January of the following year.
Most companies registered for VAT purposes in Spain must submit an Annual VAT return by the end of the year. This is a recapitulative return for informative purposes, so there is no VAT payment due upon submission. This return is also known as modelo 390. Instructions are published by the tax authorities and updated if necessary every year.
Source Marosa
Latest Posts in "Spain"
- Spain Extends Deadline to Resign from SII and REDEME VAT Regimes Until February 2026
- VAT on Sale of Offices Converted to Housing: Exemption and Reduced Rate Conditions
- VAT Exemption on Sale of Industrial Buildings for Residential Redevelopment Under PERI Plan
- VAT Rate for Interior Design Projects: Applicable Tax Types for Design and Execution Services
- Reduced 4% VAT Rate Applies to Focaccia as Special Bread, INFORMA January Update
