Informations Clés
- Standard Rate: 21%
- Reduced Rates: 10% and 4%
- Returns: Quarterly
- Annual Summary: January
Aperçu
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.