Quarterly VAT returns must be submitted in Spain by businesses that are not classed as large businesses. Large businesses, ie those with taxable turnover exceeding €6,010,121 in the previous year, are required to submit monthly VAT returns.
Businesses that are included in the monthly VAT refund census are required to file monthly VAT returns (and VAT books (form 340)), as they are entitled to apply for a VAT refund on a monthly basis.
The filing deadline for quarterly VAT returns and payment of the VAT due is the 20th day of the month following the end of the quarter for the first three calendar quarters. For the fourth calendar quarter, the VAT return must be submitted and the VAT paid by 30
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Web page updated on 17 Mar 2025 15:24