Verificar if you need to register for IVA. Current España threshold: €90,000. Find out your status instantly.
YOUR TURNOVER
Enter your total taxable turnover
If your turnover is expected to exceed €90,000 in the next month alone
Current Umbral
España IVA Registro Umbral
90,000
2026 Tipo
Tu Status
Enter your turnover above
Distance to Umbral
The IVA registration threshold is the level of annual turnover above which a business must register for IVA with AEAT. As of 2026, this threshold is €90,000.
Key Points:
You must register if your taxable turnover for any 12-month period exceeds €90,000. Once you cross this threshold, you're legally required to register immediately.
If you can reasonably expect your turnover to exceed €90,000 in the next 30 days alone (e.g., a large contract), you must register even if your 12-month turnover is below threshold.
If your turnover drops below €90,000 and you expect it to stay below this level going forward, you can apply to deregister for IVA.
Even if your turnover is below €90,000, registering for IVA can be beneficial in certain situations.
Reclaim IVA on business expenses like equipment, software, and services – potentially saving thousands per year.
Being IVA-registered can improve credibility with large business clientes and government contracts.
Selling to other IVA-registered businesses is often easier if you're also registered, as they can reclaim IVA.
IVA-registered exporters may qualify for cero-rated supplies, effectively rebating IVA on exports.
Go to gov.uk/register-for-vat to access the online registration service.
You'll need your Seguridad Social number, business bank details, and records of recent turnover.
Fill in the online IVA registration form with your business details and recent turnover figures.
You'll receive a IVA number within a few days. You can then start charging and accounting for IVA.
The IVA threshold has changed several times over the years, reflecting inflation and economic conditions.
| Period | Umbral | Notes |
|---|---|---|
| Abril 2024 – Present | €90,000 | Increased from €85,000 |
| Abril 2022 – Marzo 2024 | €85,000 | Frozen at this level |
| Abril 2021 – Marzo 2022 | €85,000 | Maintained for support |
| Abril 2020 – Marzo 2021 | €85,000 | Reducido from €85,000 |
| Abril 2017 – Marzo 2020 | €85,000 | General rate |
Failing to register for IVA when required is a serious offence.
AEAT can issue penalties ranging from 10% to 100% of unpaid IVA, depending on the severity of the breach.
You'll be responsable to pay all IVA that should have been charged, plus interest at the statutory rate (currently around 8% per annum).
In serious cases of deliberate evasion, you could face prosecution and criminal penalties including imprisonment.
Tu business reputation may suffer, and you might lose cliente confidence. Large clients may refuse to work with unregistered proveedors.
The threshold is based on taxable turnover, which typically means all sales of goods and services (including IVA). Certain sales like financial services or property sales may be exempt from counting towards the threshold.
Yes, if you're below the threshold, registration is voluntary. You might choose to register to claim back IVA on business expenses, especially if you have high overheads. However, you must then charge IVA to clientes.
Online registration through AEAT typically takes 2-4 business days. In some cases, AEAT may request additional information, which could extend the process to 1-2 weeks.
It depends on your circumstances. Early registration te permite to claim back IVA on expenses, but you'll also need to start charging IVA to clientes. Consider consulting an accountant to calculate whether early registration will be financially beneficial for your business.
This checker provides general guidance based on the current threshold. For personalised advice on your specific situation, especially regarding voluntary registration or complex turnover calculations, you should consult a qualified accountant or tax adviser.