Welcome to the Virtual Assistant
Currently, this Virtual Assistant offers information on:
- – VAT: foreign trade, amendment to the tax base and rectification of deductions, real estate transactions, invoicing and registration, subject to and exemptions, calculation of output VAT (accrual, tax base and tax rates), deductions and returns.
Tools
- Goods Provision Locator
- Service Provision Locator
- Property grader
- Deadline calculator for amending invoices
- Apportionment calculator
- Differentiated sectors calculator
- Help with Form 303 for lessors
- Help with basic model 390
Select the options from the drop-down list. Once selected, the results will be shown at the end. You can obtain a copy of your enquiry raised by entering your email address, and we will send you the information in PDF format.
In accordance with the provisions of article 87 of Act 58/2003, of 17 December, General Tax (Official State Gazette of the 18th), this response is merely information on the existing administrative criteria for applying tax regulations. If you wish to raise a written tax enquiry regarding the tax regime, classification or qualification that corresponds to it, it must be addressed, according to the provisions of articles 88 and 89 of the Law General Tax, to the Directorate General of Taxation as the competent body for the elaboration of binding replies.
Link
Latest Posts in "Spain"
- Recovering Spanish VAT under the 13th Directive: The challenge of reciprocity
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Navarre Approves 2025-2027 Anti-Fraud Plan to Modernize Tax System and Enhance Compliance
- Spain Clarifies VAT Reverse Charge for Construction, Including Plumbing and Demolition Activities
- Spain’s Supreme Court: Public Service Subsidies Not Subject to VAT, Aligns with EU Ruling
