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VAT refund not established Spain
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
- Having previously appointed a representative who is a Spanish resident, for complying with the material and formal obligations, for jointly responding in the event of an inappropriate refund and, filling out and sending over the Internet the refund request available at www.agenciatributaria.es.
- Previously sending to the National Tax Office, a tax certificate from the country of residence certifying the applicant as a taxable individual for VAT or similar tax purposes in said country for the period during which the payment of the taxes for which the refund is being requested were made.
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.
- Be adhered to the secure online notification service for communications held with the Tax Office.
- Those established in the Canary Islands, Ceuta or Melilla must present an electronic copy of the invoices with taxable bases exceeding €1,000 or €250 when related to fuel.
- The applicant must, directly or by means of a third party acting on the applicant’s behalf, fill out and send over the Internet the refund request available at www.agenciatributaria.es
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:
- Not holding the status of business person or professional.
- Solely carrying out operations which do not originate to a right to a full refund of the tax.
- Carrying out operations which are taxable under the special VAT Regime for Agriculture, Livestock and Fisheries or the equalisation tax.
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
- Not being established and not having a permanent establishment or, in the event of owning one, not having delivered goods or provided services from the same.
- Not having carried out any operation, or solely those which originate the right to a refund and which are basically:
- Delivery of goods and provision of services in which the VAT taxable person is the recipient of said operation (assumptions of investment of the taxable person).
- Transport service and its accessory services which are exempt from the tax (linked to the export or import of goods, those directly related to the delivery of goods to free zones, free deposits and other deposits, as well as those under customs and tax regimes).
- Complying with the requirements and limitations established by the VAT regulation for exercising the right to a refund.
- Designating the goods acquired or imported or the services received, to performing the operation which originated the right to a refund. If said goods and services were destined to operations with or without the right to a refund, a pro rata would be applied.
Period to which the refund request refers
- A calendar quarter.
- A calendar year.
- A period less than a quarter when the operations constitute the entirety of those carried out within a calendar year.
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
- Name and surname or company name, full address, NIF/VAT number of the applicant, e-mail address and telephone number.
- Description of the activity to which the goods and services corresponding to the VAT payments of which the refund request is being presented belong.
- Refund period and amount requested.
- Bank details.
- Statement of not having performed different operations other than those originating the right to a refund.
- If the applicant were the owner of a permanent establishment within the refunding Member State, a statement of not having performed any operation from this establishment.
- Tax payments due to operations not reflected in previous requests presented during the year.
- Additional and coding data which are requested for every invoice or import document.
- Details of the supplier of the goods and services.
Deadline for resolving the refund request
- 4 months as of its receipt by the refunding State.
- If additional or further information must be requested, this period may be extended to a maximum of 8 months from the date of receipt of the refund request.
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