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In this work, we introduce a Variational Multi-Scale (VMS) method for the numerical approximation of parabolic problems, where sub-grid scales are approximated from the eigenpairs of associated elliptic operator. The abstract method is particularized to the one-dimensional advection-diffusion equations, for which the sub-grid components are exactly calculated in terms of a spectral expansion when the advection velocity is approximated by piecewise constant velocities on the grid elements. We prove error estimates that in particular imply that when Lagrange finite element discretisations in space are used, the spectral VMS method coincides with the exact solution of the implicit Euler semi-discretisation of the advection-diffusion problem at the Lagrange interpolation nodes. We also build a feasible method to solve the evolutive advection-diffusion problems by means of an offline/online strategy with reduced computational complexity. We perform some numerical tests in good agreement with the theoretical expectations, that show an improved accuracy with respect to several stabilised methods.