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IVA (VAT)

IVA is Spain's value added tax, charged on the sale of goods and services; the general rate is 21%. As a freelancer or company you typically add it to your invoices and report it to the tax agency every quarter.

The quarterly return is filed between the 1st and the 20th of April, July, and October, with the fourth quarter filed in January.

Rather have this calculated for you?

kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.

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NIE (foreigner ID number)

IRPF (personal income tax)

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