FAQs
FAQs
Is it correct for an Italian supplier to charge me VAT on an invoice for goods, and how can I reclaim it in Spain?
As a general rule, no. If you buy goods as a business from a supplier in another EU country and both of you have a valid VAT number in the VIES system, the invoice must be issued without VAT. You self-account for Spanish VAT on Modelo 303 and deduct it at the same time. Italian VAT cannot be deducted in Spain.
Last updated: 22/10/2026 · Tax management
When does the Spanish income tax return season start and end, and what are the filing deadlines?
The Spanish income tax season (IRPF) runs every year from early April to 30 June. Online filing opens on day one; filing by phone from early May; and in person from early June. Direct debit payment closes a few days earlier, around 25 June. The Spanish Tax Agency (AEAT) sets the exact dates each year.
Last updated: 18/10/2026 · Personal income tax
Disclaimer. These questions and answers have been prepared based on specific cases which may not be of general application. If you would like personalised advice, please contact us, as the answers may not apply to your particular case and could lead to a detrimental result or one contrary to the law. The company accepts no liability for the content of these questions and answers, since any decision requires a tax study of each specific case.