General requirements (Spain)
Any business making taxable transactions (see 49.3) must submit the corresponding form (form 036), for registration, deregistration or modifications, regarding its VAT obligations. The form can be downloaded from the tax authority's website and must be submitted to the tax office where the fiscal representative is located.
Resident businesses that are registered for online services can submit an online application to register for VAT in Spain.
The following
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Web page updated on 17 Mar 2025 17:42