Indirect tax ebook - Spain

Scope

VAT is a sales tax levied at each stage of the production and distribution. Liability for VAT rests with the person supplying the taxable goods or services or importing goods into Spain. However, the supplier is allowed to deduct from his VAT liability on sales made the amount of VAT paid and properly invoiced to him in relation to purchases effected by him, or VAT paid by him at importation. The actual burden of the tax is therefore usually borne by the final consumer.

Spanish VAT is levied on taxable supplies which take place in the Spain and is collected by the competent local tax offices (AEAT) where the taxpayer is domiciled.

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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