Established and non-established businesses that are registered for VAT in Spain must file monthly or quarterly VAT returns.
In addition to these periodic VAT returns, other reporting obligations such as EU Sales and Acquisition List (ESAL) and Intrastat declarations may apply.
Established and non-established businesses registered for VAT in Spain are entitled to recover local VAT through their periodic VAT returns. However, restrictions on VAT recovery may apply in relation to certain types of goods and services.
Non-established businesses that are not registered for VAT in Spain can reclaim local VAT under the 8th and 13th EU VAT Directive.