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"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
