What You Need to Know

The Spanish tax authority is the Agencia Estatal de Administración Tributaria (AEAT), commonly known as the Agencia Tributaria.

You may need to contact the Spanish Tax Agency regarding:

• VAT registration
• VAT returns and payments
• One-Stop Shop (OSS) registration
• OSS returns and payments
• Tax assessments and notifications
• Changes to your VAT registration
• Requests for additional information
• Electronic filing and portal access
• Outstanding tax debts or payment queries

The Agencia Tributaria provides assistance by telephone, through its electronic portal and through local tax offices. (Agencia Tributaria)

1️⃣ Contacting the Agencia Tributaria by Telephone

For general VAT and tax enquiries, the Agencia Tributaria operates a Basic Tax Information telephone service.

Opening Hours

Monday to Friday: 09:00–19:00
August: 09:00–15:00

The Basic Tax Information service provides assistance with areas including:

• VAT
• Tax forms and filing deadlines
• Electronic filing
• Tax registrations
• Non-resident taxation
• Customs
• Electronic services and filing-related technical questions

The separate information and appointment service can be used to arrange assistance where required. (Agencia Tributaria)

2️⃣ Postal Correspondence

The Agencia Tributaria operates through a network of regional delegations and local offices throughout Spain.

There is therefore not one postal address that should automatically be used for every VAT or OSS matter.

📌 If you have received a letter, assessment, request for information or other official notification, always use the office and address stated on that correspondence when replying by post.

The Agencia Tributaria provides an online office directory where the appropriate tax office can be identified. Individual offices may have different responsibilities depending on the taxpayer and procedure. (Agencia Tributaria)

3️⃣ Online Services

Many Spanish VAT procedures are completed electronically through the Agencia Tributaria electronic portal.

Agencia Tributaria Electronic Office

Online services include:

• VAT registration procedures
• VAT return filing
• Viewing previously submitted returns
• Making and managing tax payments
• Providing supporting documentation
• Responding to tax authority requests
• Viewing tax notifications
• OSS registration
• OSS returns
• Electronic communication with the tax authority

For standard Spanish VAT, Modelo 303 is the principal VAT self-assessment return, and the Agencia Tributaria provides electronic filing and consultation facilities through its portal. (Agencia Tributaria)

Depending on the procedure, electronic identification such as an electronic certificate, electronic DNI or Cl@ve may be required. (Agencia Tributaria)

4️⃣ Information to Have Ready

Before contacting the Agencia Tributaria, it is helpful to have:

• Company legal name
• Spanish VAT number / NIF
• Company registration details
• OSS registration details, where applicable
• VAT or OSS reporting period
• Tax assessment or notification reference
• Payment reference
• Copies of correspondence received
• Proof of payment, if your enquiry relates to a payment
• Details of the VAT return or OSS return concerned

Having this information available will help the tax authority identify the relevant taxpayer and matter more quickly.

5️⃣ Sending Documents

When sending documents or responding to the Agencia Tributaria:

✔ Include your company name and Spanish VAT number/NIF.

✔ Quote the reference number shown on any correspondence you have received.

✔ Clearly state which VAT period, OSS period or tax matter your correspondence relates to.

✔ Include the requested supporting documents.

✔ Keep copies of everything submitted.

✔ Follow the response method stated in the tax authority's notification.

The Agencia Tributaria's electronic services also allow taxpayers to submit additional documentation and respond electronically to official requests in supported procedures. (Agencia Tributaria)

6️⃣ VAT and OSS Enquiries

VAT

The Agencia Tributaria administers Spanish VAT and provides services relating to:

• VAT registration
• Changes to VAT registration
• VAT returns
• VAT payments
• VAT refunds
• Tax assessments and notifications
• Supporting documentation
• Electronic filing

Spanish VAT returns can be filed and managed through the Agencia Tributaria's electronic services. (Agencia Tributaria)

One-Stop Shop (OSS)

The Agencia Tributaria also administers the One-Stop Shop schemes in Spain.

Spain uses:

Modelo 035 for registration, modification and deregistration from the relevant OSS schemes. (Agencia Tributaria)

Modelo 369 for OSS VAT returns. (Agencia Tributaria)

The Spanish OSS system covers:

• Union OSS
• Non-Union OSS
• Import OSS (IOSS)

OSS procedures are completed electronically through the Agencia Tributaria portal. (Agencia Tributaria)

Businesses may need assistance regarding:

• OSS registration
• Changes to OSS registration
• OSS deregistration
• OSS returns
• OSS payments
• Additional payments relating to previously filed returns
• Requests for information
• Electronic access to OSS services

The Agencia Tributaria also provides electronic facilities for submitting additional documentation and responding to requests concerning OSS registrations. (Agencia Tributaria)

7️⃣ Important Notes

⚠️ Many Spanish VAT and OSS procedures are completed electronically. Make sure you have the appropriate electronic access or authorised representative in place.

⚠️ The Agencia Tributaria may require appropriate authorisation before discussing a company's tax affairs with a third party, including a VAT agent or tax representative.

📅 Contacting the Agencia Tributaria does not automatically extend a VAT, OSS, payment or response deadline.

You should continue to observe the applicable deadline unless the Spanish Tax Authorities specifically confirm otherwise.

📨 Always check official notifications carefully. They may contain a specific deadline, procedure and office responsible for your case.

📍 Use the office or address stated on official correspondence rather than sending tax documents to a general AEAT office.

8️⃣ Summary Table

🧾 Need Help?

If you receive a letter or electronic notification from the Agencia Tributaria, or need assistance with a Spanish VAT or OSS matter, please contact your Account Manager or VAT Compliance Specialist.

When contacting us, please provide a complete copy of any correspondence you have received, including all pages, references and attachments.

This will help our team review your case and advise you on the appropriate next steps.