Deze gids biedt een overzicht van de btw in Spanje, inclusief de geldende tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Spanje.
is het supergereduceerde btw-tarief in Spanje voor basisproducten zoals brood, melk en boeken.
Buitenlandse bedrijven die btw betalen over in aanmerking komende uitgaven in Spanje, kunnen deze mogelijk terugvorderen.
Doet u zaken in Spanje? Dan moet u zich houden aan de regels van wet 37/1992.
Niet van toepassing, aangezien er geen btw-registratiedrempel is.
Spanje past btw toe op digitale diensten op basis van de locatie van de consument, waarbij over het algemeen gebruik wordt gemaakt van het OSS-systeem voor grensoverschrijdende diensten binnen de EU.
Over het algemeen is de btw in Spanje op alle zakelijke uitgaven terugvorderbaar via een btw-teruggave in Spanje, met uitzondering van representatiekosten en langetermijnhuur van voertuigen. Er moet echter worden opgemerkt dat de btw in Spanje op bepaalde voertuigkosten (zoals brandstof en het huren van vervoermiddelen) mogelijk moet worden verdeeld op basis van de aard van het gebruik van het voertuig.
Nee, originele bonnen en facturen zijn niet vereist voor een btw-teruggave in Spanje. De Spaanse belastingdienst accepteert scans en fotokopieën van facturen.
Kwartaal- en jaarclaims voor Spaanse btw-teruggaven kunnen worden ingediend voor claims onder zowel de 8e als de 13e richtlijn.
Bekijk informatie over indirecte belastingen in deze landen:
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
