VAT refund for people not established in the territory in which they are charged the tax
Request for the refund of taxes paid on mainland Spain and the Balearic Islands by business persons and professionals who are not established in this territory, or in the community, or in the Canary Islands, Ceuta or Melilla (Model 361)
Conditions for requesting the refund
Under the obligation of making and maintaining available to the Tax Office the original invoices and other documents supporting the right to a refund for the limited deadline period of the tax.
Request for the refund of taxes paid within the territory of another Member State other than Spain by business persons and professionals who are established on mainland Spain or the Balearic Islands (Form 360)
Request for the refund of taxes paid within the territory comprising mainland Spain and the Balearic Islands by business persons or professionals who are established in the Canary Islands, Ceuta or Melilla (Form 360)
Conditions for requesting the refund
Holding a NIF (VAT number), electronic certificate accepted by the Tax Office and being registered with the Census of Business Persons, Professionals and Withholders.
If the presentation is carried out by a third party, the latter must be registered with the Census of social partners.
The Tax Office shall inform the applicant regarding the receipt by means of an electronic acknowledgement of receipt and, where applicable, shall within a period of 15 days, decide whether to send it to the refunding Member State.
The Tax Office shall notify via telematic means if the refund is not eligible for being sent due to:
Period for presenting the request
In general, this shall commence on the day after concluding a calendar quarter or year and shall conclude on 30 September of the following year (exceptionally, the 2009 VAT request, until 31 March 2011).
Requirements within the refunding Member State
Period to which the refund request refers
Minimum amount for requesting a refund
The amount of the quarterly refund request must be equal or above €400 and, if annual, equal or above €50.
Content of the refund request
Deadline for resolving the refund request
Contact with our Auditors
Contact with us by email firstname.lastname@example.org or by phone 0034 93.272.12.42 in Barcelona or 0034.91.519.43.32 in Madrid.
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