Taxera
Flag of SpainIntrastat SpainRequired above thresholdLast reviewed October 2026

Intrastat in Spain: Modelo Intrastat explained

VAT-registered businesses in Spain that move goods to or from other EU countries report them each month once they reach the annual threshold.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Intrastat declaration for intra-EU goods movements, reported to the Tax Agency

Who must report

VAT-registered businesses operating from peninsular Spain and the Balearic Islands that move goods to or from another EU country or Northern Ireland, once they reach the exemption threshold. Introductions and expeditions are measured separately.

How it works

Collect goods movements from the ERP for the month → Add commodity codes, partner countries, values and quantities → Check against the thresholds and the VAT data → Review and approve → File through the official channel

Key dates for Spain

  1. Threshold
    400,000 euros a year for each flow, in the previous calendar year or in the current one. The yearly thresholds are set by ministerial order
  2. 12th of the next month
    Monthly declaration, or the next business day if the 12th is not one
  3. Months without operations
    The declaration is still filed, as a declaration without operations
  4. 30 April
    No declarations or corrections can be filed after 30 April of the following year
  5. Electronic filing
    Mandatory above the statistical value threshold, and for third-party declarants and parent companies

What the report contains

The declaration lists the goods moved in the month by commodity, partner country and value. Some products must be declared whatever their value.

What your ERP has to deliver

Taxera needs every intra-EU goods movement of the month, with commodity code, partner country, value, quantity or net mass and the nature of the transaction, per company code. Values should agree with the invoices and the VAT data.

The process, step by step

ERP data
Taxera: goods movements with commodity codes
Threshold and VAT checks
Declaration ready to file

Practical insights

  • The obligation applies from the month in which you reach the threshold, so track it during the year.
  • The 12th comes early, so the goods data needs to be ready soon after month-end.

Common pitfalls

  • Missing the move from exempt to obliged during the year.
  • Skipping the declaration for a month without operations.

Linked obligations in Spain

EC Sales List: sales to EU customers built from the same data
VAT returns: values should agree with the return

Intrastat Spain: questions, answered

Official sources

Keep this guide

Download the Spain Intrastat guide as a PDF. It has the same content as this page.

More Intrastat guides

All Intrastat countriesIntrastat GermanyIntrastat FranceIntrastat the NetherlandsIntrastat PolandAll countries in the Tax Tracker

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