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Spanish VAT - A Practical Guide

4-hour course  |  4 CPD hours

£ 269 +VAT per person

£269 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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Home > Online training > Spanish VAT - A Practical Guide

Spanish VAT - A Practical Guide

4-hour course

Course prices:

Classroom: £269 +VAT per person

Course overview

UK companies trading in Spain need to understand the Spanish VAT system. This half-day course will help you to understand everything you need to know about the complex Spanish system of VAT, from how to make a VAT registration to applying for VAT refunds and the Supply of Immediate Information (SII).

This course will define the Spanish VAT territory and highlight the factors that need to be considered when dealing with Spanish companies and with the Spanish tax authorities. It explains when UK businesses need to register for VAT in Spain and guides you through the simplifications that are available to avoid registration. It will also examine the situations where a UK company would not charge its Spanish customers output VAT, while identifying those elements of Spanish input VAT that cannot be recovered. 

The course will examine the VAT reporting obligations in the Spain, including the method of completing VAT returns, differences between established and non-established companies on VAT obligations, ESPL returns and Intrastat declarations. It will also explain the circumstances in which the reverse charge mechanism applies and highlight the differences of this regime with other EU countries.

What will you learn?

  • Which supplies are zero rated, reduced rated and exempt in Spain?
  • What simplifications does the Spanish tax authority operate for a non-Spanish business to avoid registering for VAT in Spain?
  • How is the 'reverse charge mechanism' applied in Spain and in what situations is it different to the UK and other countries?
  • Do you need to register for VAT when selling consignment stock?
  • What are the due dates for Spanish VAT Returns and what are the methods of payment?
  • How should you complete and submit a Spanish VAT Return?
  • What are the ESPL returns?
  • How do you complete and submit the ESPL and Intrastat returns?
  • In Spain, when are you required to apply the reverse charge?
  • When can you recover your Spanish input VAT when you are VAT registered in Spain?
  • What is the SII? What are the updates on this obligation?
  • If you incur Spanish input VAT and you are not registered for VAT in Spain how can you get it refunded?

Extra benefits

  • course pack containing the information presented on the day
  • certificate of attendance

Course presenters