VAT REGISTRATION IN SPAIN

Foreign companies which wish to sell their goods and services in Spain without having a physical space within Spain are required to register for non-resident VAT number.

There are several reasons you might need a Spanish non-resident VAT number for your foreign company, such as:

• To import goods into Spain
• To organize conferences, exhibitions, training and other events which will generate revenue in Spain
• To sell goods to Spanish customers via internet.
• To claim VAT refund
• To hold goods in a warehouse in Spain as stock for resale
• To buy shares of Spanish company
• To install technical equipment in Spain

There is no VAT threshold for the registration of non-resident companies; however,  a VAT number must be in place before you begin any of the activities above. It usually takes around 1 week to finish registrations and a minimum set of documents is required.

As non-resident company you will be required to have a fiscal representative in Spain as a point of contact for the tax office. Fiscal representation is included as part of our service.

After you receive your NIE we can incorporate your company in 5 easy steps:

1. Requesting the Certificate of Uniqueness (Certificación Negativa del Nombre)

In Spain company names must not be identical or similar to other already existing companies.  All company names must be verified and approved by the Mercantile Register.  We will request that you provide with 3 potential company names -  it is important that these are safe options which will ensure approval. However if all 3 options are rejected, we will request that you provide us with additional company names.

2. Requesting a Temporary Tax Identification Code (CIF) from Agencia Tributaria

After obtaining the certificate of uniqueness we will request a temporary tax identification number (CIF) from the Tax Office (Agencia Tributaria). This is mandatory step to be able to set up a corporate bank account in the entity’s name and pay the initial share capital.

3. Opening up a Bank Account

Next, we will open a bank account for your new company where you will need to deposit the capital. The amount of capital depends on the type of company you have decided to register, for SL companies (Spanish equivalent of limited liability companies) the initial capital is EUR 3 000.

The bank will provide a certificate (Certificado del Desembolso Efectuado) which proves that the capital was deposited.

4. Signing the Deed of Incorporation

The deed of incorporation must be signed before a notary public. You don’t have to travel to Spain to do that, as we can provide you with a Power of Attorney and represent you in front of the notary and authorities.

In addition to the PoA and documents obtained previously, the notary will ask for the company statutes: company name and business purpose, the company address, capital and shareholders, any payment arrangements made for directors or administrators and so on. Our team of experts will draft them on your behalf.

5. Registering the Company

After signing the deed of incorporation, we will stamp it at the tax office. Once stamped we will take the deed to Mercantile Registry for submission with the official registry of companies, this process usually takes around 2 weeks.

After we receive confirmation of registration, we will go the tax office to request your permanent CIF number and register your company with the Social Security.

DOCUMENTS REQUIRED

Do you have some questions?