Backdated filings - Spain
If a company registers for VAT with a retroactive date, it is required to file VAT returns starting from that date. Late submissions will incur penalties, which are calculated based on the VAT due and whether the filings are submitted voluntarily or at the request of the tax authorities.
Key Points:
- Retroactive Registration:
- A company must submit VAT returns starting from the retroactive registration date.
- Penalties for Late Filings:
- Penalties apply for late VAT filings, and they depend on the amount of VAT due and whether the returns are filed voluntarily or upon request from the tax authorities.
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verified - 10.02.2025 - EA
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