{"id":11529,"date":"2018-12-27T02:53:05","date_gmt":"2018-12-26T23:53:05","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=11529"},"modified":"2025-08-14T19:41:37","modified_gmt":"2025-08-14T16:41:37","slug":"all-about-vat-in-spain","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/pl\/articles\/all-about-vat-in-spain","title":{"rendered":"Wszystko o podatku VAT w Hiszpanii"},"content":{"rendered":"<p>VAT w Hiszpanii to najwa\u017cniejszy podatek po\u015bredni. Jest naliczany zar\u00f3wno od towar\u00f3w, jak i us\u0142ug, a jego podstawowa stawka wynosi obecnie 21%. Nasz artyku\u0142 nie obejmuje Wysp Kanaryjskich, Ceuty i Melilli. Strefy te podlegaj\u0105 specjalnym podatkom lokalnym podobnym do podatku VAT. M\u00f3wi\u0105c o VAT w Hiszpanii nie mo\u017cna nie wspomnie\u0107 o specjalnej dop\u0142acie, kt\u00f3ra albo u\u0142atwia, albo wr\u0119cz komplikuje \u017cycie przedsi\u0119biorcom zajmuj\u0105cym si\u0119 handlem detalicznym &#8211; Recargo de Equivalencia. Dop\u0142ata ta nie dotyczy firm, rozliczaj\u0105 podatek VAT w tradycyjny spos\u00f3b, ale poniewa\u017c Seria naszych artyku\u0142\u00f3w o <a href=\"about\/news\/taxation-in-spain-for-non-residents.html\">podatkach<\/a> dotyczy biznesu w Hiszpanii w og\u00f3le, nie spos\u00f3b nie wspomnie\u0107 o niuansach pracy przedsi\u0119biorc\u00f3w. Poruszymy r\u00f3wnie\u017c temat rozliczania VAT transakcji mi\u0119dzynarodowych w UE.<\/p>\n<h2> VAT w Hiszpanii dla os\u00f3b prawnych <\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11532\" src=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-2.jpg\" alt=\"\" width=\"887\" height=\"520\" srcset=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-2.jpg 887w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-2-300x176.jpg 300w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-2-768x450.jpg 768w\" sizes=\"auto, (max-width: 887px) 100vw, 887px\" \/> Stawki VAT (Impuesto sobre el Valor A\u00f1adido &#8211; IVA) w Hiszpanii, obecnie obowi\u0105zuj\u0105ce: 0%, 4%, 10%, 21%. W wi\u0119kszo\u015bci przypadk\u00f3w podmioty prawne w Hiszpanii uwzgl\u0119dniaj\u0105 podatek VAT zgodnie ze standardowym schematem i kompensuj\u0105 kwoty naliczone do wp\u0142aty do bud\u017cetu i zwrotu:<\/p>\n<ul>\n<li> Nale\u017cny podatek VAT jest naliczany na podstawie faktur wystawianych przez firm\u0119 swoim klientom.<\/li>\n<li> Zwrot podatku VAT naliczany jest na podstawie faktur op\u0142aconych przez sam\u0105 firm\u0119.<\/li>\n<\/ul>\n<p> R\u00f3\u017cnica mi\u0119dzy podatkiem VAT nale\u017cnym a VAT podlegaj\u0105cym zwrotowi jest odzwierciedlana w odpowiedniej deklaracji i przekazywana do bud\u017cetu lub \u017c\u0105dana z bud\u017cetu. <a href=\"about\/news\/kupit-biznes-v-ispanii.html\">Ma\u0142e i \u015brednie firmy<\/a> sk\u0142adaj\u0105 formularz 303 raz na kwarta\u0142 do 20 kwietnia, lipca i pa\u017adziernika oraz od 1 stycznia do 30 stycznia. Kalkulacja ma charakter kumulacyjny, a je\u015bli czwarta deklaracja jest negatywna, <a href=\"about\/news\/how-to-open-a-business-in-spain-russian.html\">podatnik<\/a> ma prawo za\u017c\u0105da\u0107 zwrotu. Zwroty podatku VAT s\u0105 zazwyczaj dokonywane mi\u0119dzy marcem a czerwcem roku nast\u0119puj\u0105cego po roku sprawozdawczym. Formularz deklaracji rocznej 390 sk\u0142ada si\u0119 jednocze\u015bnie z deklaracj\u0105 za IV kwarta\u0142 okresu sprawozdawczego. Comiesi\u0119czne sk\u0142adanie deklaracji VAT jest w niekt\u00f3rych przypadkach dozwolone, a przy tej metodzie raportowania deklaracja odbywa si\u0119 co miesi\u0105c. Zazwyczaj miesi\u0119czn\u0105 kartotek\u0119 wybieraj\u0105 nowo powsta\u0142e firmy, kt\u00f3re ponosz\u0105 du\u017ce wydatki w pierwszym etapie zak\u0142adania i rozwijania firmy. O tym, jak otworzy\u0107 biznes dla obcokrajowca w Hiszpanii, przeczytasz w naszym <a href=\"about\/news\/how-to-open-a-business-in-spain-russian.html\">artykule<\/a> . Opr\u00f3cz zwrotu 303, IRS wymaga, aby takie firmy z\u0142o\u017cy\u0142y dodatkowy zwrot referencyjny na formularzu 340 dla transakcji zarejestrowanych w ksi\u0119gach firmy. Ponadto ksi\u0119gi rachunkowe VAT musz\u0105 by\u0107 prowadzone elektronicznie poprzez osobiste konto firmy na stronie internetowej urz\u0119du podatkowego. Sytuacja komplikuje si\u0119, gdy firma prowadzi jednocze\u015bnie kilka rodzaj\u00f3w dzia\u0142alno\u015bci, z kt\u00f3rych cz\u0119\u015b\u0107 podlega opodatkowaniu VAT, a inne nie. Na przyk\u0142ad us\u0142ugi z zakresu edukacji i us\u0142ug stomatologicznych s\u0105 zwolnione z podatku. To bardzo komplikuje ksi\u0119gowo\u015b\u0107, poniewa\u017c. wi\u0105\u017ce si\u0119 z proporcjonalnym rozliczaniem podatku VAT dla niekt\u00f3rych rodzaj\u00f3w wydatk\u00f3w.<\/p>\n<h2> VAT w Hiszpanii dla przedsi\u0119biorc\u00f3w indywidualnych <\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11533\" src=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-3.jpg\" alt=\"\" width=\"887\" height=\"520\" srcset=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-3.jpg 887w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-3-300x176.jpg 300w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-3-768x450.jpg 768w\" sizes=\"auto, (max-width: 887px) 100vw, 887px\" \/> Je\u017celi indywidualny przedsi\u0119biorca w Hiszpanii pracuje w sektorze detalicznym i sprzedaje produkt konsumentowi ko\u0144cowemu w takiej postaci, w jakiej jest, bez dokonywania jakichkolwiek zmian, w\u00f3wczas jest zobowi\u0105zany do zastosowania specjalnego systemu rozliczania podatku VAT, co oznacza zastosowanie specjalna dop\u0142ata &#8211; Recargo de Equivalencia. Recargo de Equivalencia nie ma zastosowania do przedsi\u0119biorc\u00f3w dzia\u0142aj\u0105cych w sektorach produkcyjnym, hurtowym lub us\u0142ugowym. Przy obecnych stawkach VAT obowi\u0105zuj\u0105 nast\u0119puj\u0105ce dop\u0142aty:<\/p>\n<ul>\n<li> 5,2% na towary podlegaj\u0105ce opodatkowaniu podatkiem VAT wed\u0142ug stawki 21%.<\/li>\n<li> 1,4% na towary podlegaj\u0105ce opodatkowaniu VAT wed\u0142ug stawki 10%.<\/li>\n<li> 0,5% na towary podlegaj\u0105ce opodatkowaniu VAT wed\u0142ug stawki 4%.<\/li>\n<li> 0,75% na tyto\u0144.<\/li>\n<\/ul>\n<p> Z jednej strony taka dop\u0142ata oznacza wp\u0142acenie do bud\u017cetu wi\u0119kszej kwoty VAT. Z drugiej strony przedsi\u0119biorca jest zwolniony z obowi\u0105zku zg\u0142oszenia podatku VAT do podatku. Dop\u0142ata b\u0119dzie alokowana jako osobna linia opr\u00f3cz g\u0142\u00f3wnego podatku VAT na wszystkich fakturach towarowych dostawc\u00f3w, z kt\u00f3rymi wsp\u00f3\u0142pracuje przedsi\u0119biorca. I to dostawcy b\u0119d\u0105 zaanga\u017cowani w deklarowanie i przekazywanie podatku VAT do bud\u017cetu. Sam przedsi\u0119biorca, b\u0119d\u0105c zwolniony z podatku VAT, nie ma prawa domaga\u0107 si\u0119 zwrotu w przypadku wysokich koszt\u00f3w lub negatywnych skutk\u00f3w dzia\u0142alno\u015bci. O tych niuansach nale\u017cy pami\u0119ta\u0107, je\u015bli we <a href=\"catalog\/sale\/torrevieja\/attention-attention-attention-a-very-interesting-offer-of-the-month.html?fromsearch=1&amp;type=11&amp;area=1,600&amp;price=1,1%20575%20000\">w\u0142asnym biznesie<\/a> planowane s\u0105 znaczne inwestycje, a sam biznes wi\u0105\u017ce si\u0119 z rozliczaniem podatku VAT z dop\u0142at\u0105.<\/p>\n<h2> VAT w Hiszpanii od transakcji mi\u0119dzynarodowych <\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11531\" src=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-1.jpg\" alt=\"\" width=\"887\" height=\"520\" srcset=\"https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-1.jpg 887w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-1-300x176.jpg 300w, https:\/\/alegria-realestate.com\/wp-content\/uploads\/2019\/02\/nds-v-ispanii-img-1-768x450.jpg 768w\" sizes=\"auto, (max-width: 887px) 100vw, 887px\" \/> Firmy dzia\u0142aj\u0105ce na rynku europejskim i zajmuj\u0105ce si\u0119 importem-eksportem towar\u00f3w s\u0105 rejestrowane w urz\u0119dzie skarbowym poprzez z\u0142o\u017cenie formularza deklaracji 036, po czym otrzymuj\u0105 specjalny numer VAT (NIF-IVA). Aby faktury by\u0142y wystawiane bez VAT, kupuj\u0105cy i dostawca towar\u00f3w musz\u0105 spe\u0142ni\u0107 szereg warunk\u00f3w:<\/p>\n<ol>\n<li> Transport towar\u00f3w musi odbywa\u0107 si\u0119 z jednego kraju UE do innego kraju UE (z wyj\u0105tkiem Wysp Kanaryjskich, Ceuty i Melilli, gdzie obowi\u0105zuje inny ekwiwalent podatku VAT).<\/li>\n<li> Zar\u00f3wno kupuj\u0105cy, jak i dostawca musz\u0105 by\u0107 przedsi\u0119biorcami lub osobami prawnymi.<\/li>\n<li> Zar\u00f3wno nabywca, jak i dostawca musz\u0105 by\u0107 zarejestrowani w Systemie Wymiany Informacji o VAT (Censo VIES) oraz w Rejestrze Europejskich Operator\u00f3w (ROI).<\/li>\n<\/ol>\n<p> W takim przypadku eksporter nie uwzgl\u0119dnia podatku VAT na fakturze, a importer p\u0142aci podatek VAT wed\u0142ug stawek obowi\u0105zuj\u0105cych w jego kraju w momencie przej\u015bcia \u0142adunku przez odpraw\u0119 celn\u0105. Podobna sytuacja rozwija si\u0119 w przypadku \u015bwiadczenia us\u0142ug w UE. Wszystkie transakcje nale\u017cy zg\u0142asza\u0107 na formularzach 303 i 349. Ten ostatni sk\u0142adany jest raz w miesi\u0105cu, co dwa miesi\u0105ce, raz na kwarta\u0142 i raz w roku, w zale\u017cno\u015bci od wolumenu transakcji mi\u0119dzynarodowych.<\/p>","protected":false},"excerpt":{"rendered":"<p>VAT w Hiszpanii to najwa\u017cniejszy podatek po\u015bredni. Jest naliczany\u2026<\/p>\n","protected":false},"author":1,"featured_media":11530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,74,961],"tags":[],"class_list":["post-11529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-life-in-spain","category-taxes-and-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wszystko o podatku VAT w Hiszpanii<\/title>\n<meta name=\"description\" content=\"(RU) \u041d\u0414\u0421 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446: \u0441\u0442\u0430\u0432\u043a\u0438, \u0441\u0445\u0435\u043c\u0430 \u0440\u0430\u0441\u0447\u0435\u0442\u0430, \u043f\u043e\u0440\u044f\u0434\u043e\u043a 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