Updated by Ramón Madariaga Medrano and Iñigo España Ariza, PKF Attest
Key data (Spain)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €0 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant acquisitions | €10,000 |
|
| B. VAT rates |
| Standard rate | 21% |
| Reduced rates | 10%, 4% |
| Temporary reduced rates (relating to the crisis in |
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Web page updated on 24 Aug 2024 15:18