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12.1. VAT on the Supply of Goods by Non-Residents

A non-resident supplying goods from a fixed place of business in Spain is required to register for and pay VAT.

Supply of goods by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Spain is subject to reverse charge in the hands of the importer.

A non-resident without a fixed pace of business in Spain making taxable supplies in Spain (except in cases where a reverse charge applies) is required to appoint a tax representative in Spain. However non-residents established in the EU, Canary Islands, Ceuta or Melilla, or in a country that has a mutual assistance agreement with Spain, are exempt from appointing a tax representative.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, a zero VAT rate applies on import of certain medical supplies necessary to combat the effects of COVID-19 from 1 May 2021 until 31 December 2021.