Datos Clave
- Standard Rate: 21%
- Reduced Rates: 10% and 4%
- Returns: Quarterly
- Annual Summary: January
Descripción
Standard rate sits at 21%. Reduced rates of 10% and 4% apply to certain categories. Quarterly returns: VAT collected minus VAT paid on business expenses. Annual summary in January.
Services to clients outside Spain might be exempt depending on service type and client location.
¿Necesita Ayuda?
Reserve una consulta with our tax team.