Specialists in VAT, Customs and Environmental Tax.
Practical analysis on VAT, international trade, customs, environmental taxes, RAP, CBAM and tax developments that affect companies operating in Spain and the European Union.
The content published in this blog is merely informative. It does not constitute tax, legal, customs or accounting advice, nor does it replace the individualised analysis of each specific case. Regulations may change and their application depends on the specific circumstances of each company or operation. To make decisions with tax or customs impact, we recommend seeking personalised professional advice.
Spanish VAT books. Immediate Supply of Information (SII): VAT compliance, obligations and how to manage it efficiently in Spain
The Immediate Supply of Information (SII) is Spain’s electronic VAT reporting system, requiring near real-time submission of invoicing records to the tax authorities. This article explains who is required to comply, key deadlines, risks and practical recommendations to ensure proper VAT compliance.
VAT Representative Spain: When is it mandatory for Non-EU companies
If your company is established outside the EU and operates in Spain, appointing a VAT representative is not optional. This article explains the legal obligation, key exceptions such as Norway, and the risks of non-compliance.
Spanish VAT for holding companies: when input VAT deduction is allowed and when it is denied
Spanish VAT treatment of holding companies depends on a key factor: whether the entity carries out an economic activity. This article provides a technical analysis of input VAT deduction, pure vs mixed holdings and the main risks under CJEU case law and Spanish practice.
How Swiss companies can recover VAT in Spain in 4–6 months
Swiss companies can recover VAT incurred in Spain on imports, services, events and other business expenses. This guide explains the requirements, deadlines and practical scenarios, including cases where no VAT registration is required, helping you recover VAT efficiently within 4–6 months
EPR Compliance in Spain: Batteries & Electronics (WEEE Guide)
Complete guide to Spain’s EPR obligations for batteries and electronic devices. Covers RAEE and battery registration through SCRAPs, legal requirements under Royal Decree 110/2015 and 106/2008, and compliance tips for marketplaces like Amazon.
VAT RECOVERY ON BAD DEBTS IN SPAIN
Recovering VAT on bad debts in Spain is possible, but it is strictly regulated.
Spanish VAT law allows businesses to recover VAT on unpaid invoices and insolvency situations, provided that precise legal conditions, deadlines and procedural steps are met.
The distinction between a standard unpaid invoice and a formal insolvency procedure is critical, as each follows a different VAT treatment and compliance route. Missed deadlines, weak proof of collection attempts or incorrect rectifying invoices are the most common reasons why VAT recovery is rejected during inspections.
Understanding when VAT can be recovered and how to document the process correctly is essential to protect cash flow and avoid irreversible VAT losses.
Spanish Travel Agency VAT Scheme (TOMS Spain): Complete guide for Tour Operators and MICE Companies
The Spanish Travel Agency VAT Scheme is not limited to traditional travel agencies.
In Spain, any business selling travel services in its own name and using third-party suppliers may fall under this special VAT regime, including tour operators, educational organisers, foundations and MICE companies.
The scheme applies margin taxation, restricts input VAT deduction and fixes the place of supply at the agency’s establishment, creating significant VAT risks for foreign operators. Correct classification is essential to avoid overpaying VAT, losing recoverable input tax or facing assessments during audits.
Spanish VAT Reverse Charge Mechanism: What it is and how it works for Non-Established entities
Discover how the VAT Reverse Charge Mechanism works in Spain and its impact on transactions. Learn about its application, key examples, and tips to ensure compliance for businesses dealing with international trade.
The Spanish Tax on Electronic Cigarettes “Vapers”
On April 1, 2025, Spain will introduce a new Special Tax on Electronic Cigarettes under Law 7/2024, targeting vaping liquids and nicotine pouches. This regulation aims to align with public health and European fiscal policies, impacting manufacturers, importers, and distributors. Learn how to comply with the new requirements and mitigate financial impacts.
Spanish EPR for Packaging: Key issue updated to 2026
Royal Decree 1055/2022 establishes key obligations for packaging management in Spain, including producer registration, SCRAP adherence, and the annual packaging declaration. Learn about the deadlines and essential requirements to ensure compliance and avoid penalties.
