Ce guide fournit un aperçu de la TVA en Espagne, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Espagne.
est le taux de TVA super réduit appliqué en Espagne aux produits de première nécessité tels que le pain, le lait et les livres.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Espagne peuvent la récupérer.
Vous faites des affaires en Espagne ? Vous devrez respecter les règles de la loi 37/1992.
Sans objet, car il n'y a pas de seuil d'enregistrement à la TVA.
L'Espagne applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
En général, la TVA espagnole sur toutes les dépenses professionnelles peut faire l'objet d'un remboursement, à l'exception des frais de représentation et de location longue durée de véhicules. Il convient toutefois de noter que la TVA espagnole sur certaines dépenses liées aux véhicules (telles que le carburant et la location de moyens de transport) peut devoir être répartie en fonction de la nature de l'utilisation du véhicule.
Non, les reçus et factures originaux ne sont pas nécessaires pour obtenir un remboursement de la TVA espagnole. L'administration fiscale espagnole accepte les scans et les photocopies des factures.
Les demandes trimestrielles et annuelles de remboursement de la TVA espagnole peuvent être effectuées au titre des 8e et 13e directives.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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