Library guides

Law and Political Science

VAT: value-added tax

This guide answers the most frequently asked questions about value-added tax (VAT). It offers sources of information to stay up to date on legal and financial affairs, as well as content filling you in on the this type of tax's characteristics, scope, payers, legislation and potential deductions.

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What is it?

What VAT is, how it works and who has to declare it link opens in a new window

Description of VAT and how it works in Wolters Kluwer. It contains a definition, a summary of the different VAT rates and an explanation of how it is applied.

Value added tax (VAT) link opens in a new window

Definition of VAT and its features in Economipedia.

What is VAT and how does it work?: Business Economics 133#

Explanatory video about what VAT is, the various rates of VAT, are there and how it works based on a practical example.

Blackboard with the different types of VAT and how it works

Value-Added Tax (VAT) - Gure Gida link opens in a new window

Practical information on VAT (general issues, regimes, operations...) from the Biscay Provincial Council.

Tax on economic activities and value-added tax link opens in a new window

Notes by the Open Institute of Catalonia on VAT and the main factors to be taken into account.

The nature of VAT link opens in a new window

Article on vLex on the general characteristics of value added tax and the related legislation.

Legislation governing VAT

Value added Tax Act and Regulation of 28 November link opens in a new window

Annotations on the law and regulations in accordance with Council Directive 2006/112/EC governing value added tax (VAT) by the Spanish Tax Agency.

Value added tax Act of 1992 link opens in a new window

The value added tax (VAT) Act of 1992.

Value added tax regulations of 29 December link opens in a new window

Royal Decree 1624/1992 of 29 December regulating the tax register declarations of taxpayers, the composition and use of the tax identification number, the issuance and delivery of invoices, and the exchange of tax information.

Regulation on invoicing obligations of 30 November link opens in a new window

Royal Decree 1619/2012 of 30 November governing VAT invoicing obligations.

Order HFP/1335/2021 of 1 December link opens in a new window

Order of the Spanish Ministry of Finance and Public Service concerning estimation methods in the simplified special VAT regime.

Law 4/2008 of 23 December link opens in a new window

Law regulating the system of monthly VAT refunds.

Royal Decree 424/2021 of 15 June link opens in a new window

Royal Decree regulating billing obligations, tax management and inspection procedures.

How is VAT managed?

Spanish Tax Agency link opens in a new window

Website of the Spanish Tax Agency with information of interest to taxpayers and services for carrying out online procedures.

How VAT works

Explanatory video on the role of VAT in the financial management of a business.

Excise duty, collection and management of VAT link opens in a new window

Article that contextualizes indirect taxes, explains how to declare value added tax, and provides an introduction to the exceptional REDEME regime.

VAT management link opens in a new window

Information regarding VAT management in vLex.

VAT tax officials link opens in a new window

Article in vLex on the regulations for VAT taxpayers.

VAT Regulations link opens in a new window

Article in vLex on VAT regulations and the operation of this tax with regard to existing regimes.

Article in vLex on VAT regulations and the operation of this tax with regard to existing regimes. link opens in a new window

Article in vLex on the implementation of a new VAT management system based on the Immediate Provision of Information.

VAT Deductions

Virtual VAT Assistant – Spanish Tax Agency link opens in a new window

Virtual assistant on the Spanish Tax Agency website.

Pro rata tax Calculator – Spanish Tax Agency link opens in a new window

Tool for calculating the general and special pro rata taxes, and the annual adjustment of the definitive percentage of pro rata tax on investment assets at the end of the year and the transfer of assets due to investment.

Differentiated Sector Calculator – Spanish Tax Agency link opens in a new window

If you are engaged in more than one business activity, this tool enables you to determine if these activities are in different sectors for VAT purposes.

What activities permit VAT deductions? - Tax Agency – Spanish Tax Agency link opens in a new window

Information regarding the activities for which VAT can be deducted.

What can I deduct? - Spanish Tax Agency link opens in a new window

Information regarding goods or services for which VAT can be deducted.

What requirements do I need to meet in order to deduct VAT? - Spanish Tax Agency link opens in a new window

List of requirements for deducting VAT amounts.

How do I calculate the VAT to be deducted when I make a transaction that entitles me to a deduction along with other transactions that do not entitle me to a deduction? - Spanish Tax Agency link opens in a new window

Description of what the pro rata rate is, what types of pro rata rate there are, and how it applies to VAT deductions on transactions of different types.

Differentiated sectors – Spanish Tax Agency link opens in a new window

Explanation of how deductible VAT is calculated and how the deduction scheme is applied separately if you are engaged in several different types of economic activity.

General issues regarding the VAT deduction system link opens in a new window

Information on requirements, considerations and appeals related to the VAT deductions regime.

Formal and temporary requirements for VAT deductions link opens in a new window

Information on the formal and temporary requirements for deductions in VAT and related legislation.