If you want to have an economic or professional activity in Spain, you will need an NIE number (Foreigner Identification Number) in order to be in good standing with the local authorities.
VAT rates fall under the framework of the VAT directive of 28th November 2006. Because VAT has not been harmonised at the European level, every year the European Commission publishes the official list of VAT rates applied in each member country. You will find below the list of VAT rates for 2018.
The Official State Gazette has published the Royal Decree 1075/2017 of 29 December 2017 which introduces amendments to a decree published a year earlier.
WHAT ARE THE CONDITIONS FOR SECURING A VAT REFUND IN SPAIN?
A company established in a member country of the European Union which has incurred specific taxable expenditure in Spain can recover its VAT as long as the company has not conducted any taxable operations in the country.