Indirect tax ebook - Spain

General Tax Application/Time of Supply

Supply of goods
Generally, VAT is accrued when the supply is made available to the acquirer or, if appropriate, when the supply is made in accordance with the applicable legislation.

Supply of services
VAT is accrued when the taxable transactions are performed, executed or effected.

Information about Spain:

This information has been provided by Grant Thornton Spain, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Grant Thornton Spain nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
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For further information on indirect taxes in Spain please contact Lourdes Díaz-Barceló

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