Spanish VAT

Spanish VAT

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UK resident landlord.

Holiday villa in mainland Spain, let out for holiday occupation for most of the year.

What (if any) are the Spanish VAT registration requirements? Is it a VATable activity? Is there a de minimis registration threshold?

Does it make any difference if the property is in the Canary Islands rather than on mainland Spain?

Thanks

Clint Westwood

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By AnonymousUser
17th Feb 2005 06:37

Thanks Gordon
I did not make it sufficiently clear in my original post, but it is the Spanish VAT compliance rules that I am not sure about and am asking about.

As I see it there are some fairly simple questions that I need to resolve.
(1) Do the transactions (holiday letting) fall within the scope of VAT in Spain (I suspect they do), and if so
(2) What is the compulsory registration turnover in Spain (I suspect it is lower than in UK) and
(3) are there any special regulations/concessions in the Canary Islands that vary the responses to (1) and (2) above compared with mainland Spain

I say that these should be fairly simple questions, but I mean of course for someone who routinely deals with Spanish VAT, which I do not.

Thanks in advance for any clarification available.

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