{"id":5234,"date":"2019-01-13T21:29:23","date_gmt":"2019-01-13T21:29:23","guid":{"rendered":"https:\/\/aobauditores.com\/?page_id=5234"},"modified":"2020-12-14T14:57:59","modified_gmt":"2020-12-14T14:57:59","slug":"vat-refund-not-established-spain","status":"publish","type":"page","link":"https:\/\/aobauditores.com\/en\/vat-refund-not-established-spain\/","title":{"rendered":"VAT refund not established Spain"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1541772229291{margin-top: 0px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1541853863824{margin-left: 20px !important;padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #ededed !important;}&#8221;][vc_custom_heading text=&#8221;<b>ASK FOR AN ESTIMATE<br \/>\nOF A REPORT<\/b>&#8221; font_container=&#8221;tag:h3|font_size:20|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1547410823293{margin-top: 5px !important;padding-top: 10px !important;padding-bottom: 10px !important;background-color: #e62a25 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_widget_sidebar sidebar_id=&#8221;sidebar-servicios-auditoria&#8221;][\/vc_column][vc_column width=&#8221;3\/4&#8243; css=&#8221;.vc_custom_1541772244692{margin-top: 0px !important;}&#8221;][vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;10&#8243; css=&#8221;.vc_custom_1541854508874{margin-right: 5px !important;margin-bottom: 0px !important;margin-left: 5px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/\" class=\"hover_color_2\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Audit of the<br \/>\nfinancial statements<br \/>\n<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/voluntary-audit\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Voluntary<br \/>\nAudit<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/mandatory-audit\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Mandatory<br \/>\nAudit<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/international-auditors\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">International<br \/>\nAuditors<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit-function\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Functions of<br \/>\nthe Auditor<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/accounting-audit-services-spain\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Accounting<br \/>\nServices<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;VAT refund not established Spain&#8221; font_container=&#8221;tag:h1|font_size:38|text_align:left|color:%23e2001a&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1547420988241{margin-top: 20px !important;margin-right: 5px !important;margin-left: 5px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1607957877137{margin-top: 0px !important;margin-right: 5px !important;margin-left: 5px !important;}&#8221;]<strong>VAT refund<\/strong> for people not established in the territory in which they are charged the tax<\/p>\n<p>Request for the <strong>refund of taxes<\/strong> 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)<\/p>\n<p><strong>Conditions for requesting the refund<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><strong>Documentation<\/strong><\/p>\n<p>Under the obligation of making and maintaining available to the <strong>Tax Office the original invoices<\/strong> and other documents supporting the right to a refund for the limited deadline period of the tax.<\/p>\n<p>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)<\/p>\n<p>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)<\/p>\n<p><strong>Conditions for requesting the refund<\/strong><\/p>\n<p>Holding a NIF (VAT number), electronic certificate accepted by the Tax Office and being registered with the Census of Business Persons, Professionals and Withholders.<\/p>\n<ul>\n<li>Be adhered to the secure online notification service for communications held with the Tax Office.<\/li>\n<li>Those established in the Canary Islands, Ceuta or Melilla must present an electronic copy of the invoices with taxable bases exceeding \u20ac1,000 or \u20ac250 when related to fuel.<\/li>\n<li>The applicant must, directly or by means of a third party acting on the applicant\u2019s behalf, fill out and send over the Internet the refund request available at www.agenciatributaria.es<\/li>\n<\/ul>\n<p>If the presentation is carried out by a third party, the latter must be registered with the Census of social partners.<\/p>\n<p>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.<\/p>\n<p>The Tax Office shall notify via telematic means if the refund is not eligible for being sent due to:<\/p>\n<ul>\n<li>Not holding the status of business person or professional.<\/li>\n<li>Solely carrying out operations which do not originate to a right to a full refund of the tax.<\/li>\n<li>Carrying out operations which are taxable under the special VAT Regime for Agriculture, Livestock and Fisheries or the equalisation tax.<\/li>\n<\/ul>\n<p><strong>Period for presenting the request<\/strong><\/p>\n<p>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).<\/p>\n<p><strong>Requirements within the refunding Member State<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>Not having carried out any operation, or solely those which originate the right to a refund and which are basically:\n<ul>\n<li>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).<\/li>\n<li>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).<\/li>\n<\/ul>\n<\/li>\n<li>Complying with the requirements and limitations established by the VAT regulation for exercising the right to a refund.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><strong>Period to which the refund request refers<\/strong><\/p>\n<p><strong>In general: <\/strong><\/p>\n<ul>\n<li>A calendar quarter.<\/li>\n<li>A calendar year.<\/li>\n<li>A period less than a quarter when the operations constitute the entirety of those carried out within a calendar year.<\/li>\n<\/ul>\n<p>Minimum amount for requesting a refund<\/p>\n<p>The amount of the quarterly refund request must be equal or above \u20ac400 and, if annual, equal or above \u20ac50.<\/p>\n<p><strong>Content of the refund request<\/strong><\/p>\n<ul>\n<li>Name and surname or company name, full address, NIF\/VAT number of the applicant, e-mail address and telephone number.<\/li>\n<li>Description of the activity to which the goods and services corresponding to the VAT payments of which the refund request is being presented belong.<\/li>\n<li>Refund period and amount requested.<\/li>\n<li>Bank details.<\/li>\n<li>Statement of not having performed different operations other than those originating the right to a refund.<\/li>\n<li>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.<\/li>\n<li>Tax payments due to operations not reflected in previous requests presented during the year.<\/li>\n<li>Additional and coding data which are requested for every invoice or import document.<\/li>\n<li>Details of the supplier of the goods and services.<\/li>\n<\/ul>\n<p><strong>Deadline for resolving the refund request<\/strong><\/p>\n<ul>\n<li>4 months as of its receipt by the refunding State.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><strong>Contact with our Auditors<\/strong><\/p>\n<p>Contact with us by email <a href=\"mailto: jbermudez@aobauditores.com\">jbermudez@aobauditores.com<\/a> or by phone <strong>0034 93.272.12.42<\/strong> in Barcelona or <strong>0034.91.519.43.32<\/strong> in Madrid.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Related articles:<\/strong><\/p>\n<div id=\"var-no-p\" class=\"span4\">\n<ul>\n<li><strong>Audit Services<\/strong><\/li>\n<li><a title=\"Audit Services Barcelona\" href=\"https:\/\/aobauditores.com\/en\/audit-services-barcelona\"> Audit Services Barcelona<\/a><\/li>\n<li><a title=\"Audit Services Madrid\" href=\"https:\/\/aobauditores.com\/en\/audit-services-madrid\"> Audit Services Madrid<\/a><\/li>\n<li><a title=\"Audit Services in Spain\" href=\"https:\/\/aobauditores.com\/en\/audit-services-spain\"> Audit Services in Spain <\/a><\/li>\n<li><a title=\"Audit Values of AOB\" href=\"https:\/\/aobauditores.com\/en\/audit-values\"> Audit Values <\/a><\/li>\n<li><a title=\"Accounts Barcelona\" href=\"https:\/\/aobauditores.com\/en\/accountants-barcelona\"> Accountants Barcelona<\/a><\/li>\n<li><a title=\"Accounts Madrid\" href=\"https:\/\/aobauditores.com\/en\/accountants-madrid\"> Accountants Madrid<\/a><\/li>\n<li><a title=\"Accounts Spain\" href=\"https:\/\/aobauditores.com\/en\/accountants-spain\"> Accountants Spain<\/a><\/li>\n<li><a title=\"Auditing Services\" href=\"https:\/\/aobauditores.com\/en\/auditing-services\"> Auditing Services<\/a><\/li>\n<li><a title=\"Auditing Services Barcelona\" href=\"https:\/\/aobauditores.com\/en\/auditing-services-barcelona\"> Auditing Services Barcelona<\/a><\/li>\n<li><a title=\"Auditing Services Madrid\" href=\"https:\/\/aobauditores.com\/en\/auditing-services-madrid\"> Auditing Services Madrid<\/a><\/li>\n<li><a title=\"Auditing Services Spain\" href=\"https:\/\/aobauditores.com\/en\/auditing-services-spain\"> Auditing Services Spain<\/a><\/li>\n<li><a title=\"Account Services\" href=\"https:\/\/aobauditores.com\/en\/account-services\"> Account Services <\/a><\/li>\n<\/ul>\n<\/div>\n<div id=\"var-p\" class=\"span4\">\n<ul>\n<li><a title=\"Account Services in Madrid\" href=\"https:\/\/aobauditores.com\/en\/account-services\/madrid\/\"> Account Services in Madrid<\/a><\/li>\n<li><a title=\"Account Services in Barcelona\" href=\"https:\/\/aobauditores.com\/en\/account-services\/barcelona\/\"> Account Services in Barcelona<\/a><\/li>\n<li><a title=\"Account Services in Spain\" href=\"https:\/\/aobauditores.com\/en\/account-services-spain\"> Account Services in Spain<\/a><\/li>\n<li><a title=\"Accounting Services in Spain\" href=\"https:\/\/aobauditores.com\/en\/accounting-services-spain\"> Accounting Services in Spain <\/a><\/li>\n<li><a title=\"Accounting Services\" href=\"https:\/\/aobauditores.com\/en\/accounting-services\"> Accounting Services<\/a><\/li>\n<li><a title=\"Accounting Audit Services in Spain\" href=\"https:\/\/aobauditores.com\/en\/accounting-audit-services-spain\"> Accounting Audit Services in Spain <\/a><\/li>\n<li><a title=\"Auditors Service Barcelona\" href=\"https:\/\/aobauditores.com\/en\/auditors-service-barcelona\"> Auditors Service Barcelona <\/a><\/li>\n<li><a title=\"Auditors Service Spain\" href=\"https:\/\/aobauditores.com\/en\/auditors-service-spain\"> Auditors Service Spain <\/a><\/li>\n<li><a title=\"Auditors Accountants Barcelona\" href=\"https:\/\/aobauditores.com\/en\/auditors-accountants-barcelona\"> Auditors Accountants Barcelona <\/a><\/li>\n<li><a title=\"Auditors Accountants Madrid\" href=\"https:\/\/aobauditores.com\/en\/auditors-accountants-madrid\"> Auditors Accountants Madrid <\/a><\/li>\n<li><a title=\"Auditors Accountants Spain\" href=\"https:\/\/aobauditores.com\/en\/auditors-accountants-spain\"> Auditors Accountants Spain <\/a><\/li>\n<li><a title=\"Service Audit Madrid\" href=\"https:\/\/aobauditores.com\/en\/service-audit-madrid\"> Service of Audit in Madrid <\/a><\/li>\n<li><a title=\"Spain Account Auditor\" href=\"https:\/\/aobauditores.com\/en\/spain-account-auditor\"> Spain Account Auditor <\/a><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<p><b>AOB auditors<\/b> have proven experience with this type of work. We are experts at preparing audit reports for the European Union in the currently available programmes that require reports from certified ROAC auditors and are competent and experienced at auditing European projects.<\/p>\n<h3>Contact with our Auditors of the financial statements<\/h3>\n<p>We have offices throughout Spain and we have a team of international auditors. If you need an audit report you can contact with us by email <span style=\"color: #e62a25;\"><a style=\"color: #e62a25;\" href=\"mailto:clientesaob@etl.es\">clientesaob@etl.es<\/a><\/span> or by phone <span style=\"color: #e62a25;\"><a style=\"color: #e62a25;\" href=\"tel:0034932721242\">+34 93 272 12 42.\u00a0<\/a><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1541852903254{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;Services of AOB Auditores&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-de-cuentas-anualess-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3933 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg\"  alt=\"auditoria-de-cuentas-anualess-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">AUDIT OF FINANCIAL STATEMENTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Auditors ROAC<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Mandatory Audit<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Voluntary Audit.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Services.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">In AOB auditors audit reports we produce annual financial statements for medium-sized companies, are registered in the ROAC auditors in the ICAC, national auditors&#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-fundaciones-y-asociaciones-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3931 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-fundaciones-y-asociaciones-300x162.jpg\"  alt=\"auditoria-fundaciones-y-asociaciones-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">AUDIT OF FOUNDATIONS AND ASSOCIATIONS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Voluntary audits foundations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Mandatory audits foundations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audits mandatory associations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit cooperatives.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-de-subvenciones-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3930 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-subvenciones-300x162.jpg\"  alt=\"auditoria-de-subvenciones-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">JUSTIFICATION REPORT GRANTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for justification of subsidies CDTI.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for FEDER justification &#8211; 7th Framework Programme.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit report first level controller.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and\/or aid granted by public agencies &#8230;<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"ampliacion-y-reduccion-capital-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3928 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg\"  alt=\"ampliacion-y-reduccion-capital-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">ENLARGEMENT AND REDUCTION OF CAPITAL<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for reservations capital.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report compensation capital credits.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit report for capital reduction.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"informes-periciales-economicoss-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3927 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg\"  alt=\"informes-periciales-economicoss-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">FINANCIAL EXPERT REPORTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Expert reports profits calculation.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Economic expert reports to justify dismissal.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Expert reports for calculating compensation.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">We have a team of expert economists in making economic expert reports for financial investigation procedures &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"informe-auditoria-due-diligence-300x162 VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3932 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informe-auditoria-due-diligence-300x162.jpg\"  alt=\"informe-auditoria-due-diligence-300x162 VAT refund not established Spain\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\"><a href=\"https:\/\/aobauditores.com\/auditoria-due-diligence\/\">DUE DILIGENCE<\/a> AUDIT REPORT<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Purchase Audit Due Diligence<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Due Diligence Legal Audit<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Independent Auditor<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">The financial Due Diligence has the objective of determining and evaluating the economic and financial situation of the entity under review in a process of buying and selling companies &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515755442{background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/contactar-auditores.jpg?id=17) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;<strong>Audit of the financial statements, AOB Auditores<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688642205{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB AUDITORES is an independent firm to audit national accounts with over 25 years of experience, with 10 auditors to serve in the offices of Madrid and Barcelona, auditors with an international vision, and specialized auditors in the preparation of accounts audit reports for small and medium enterprises. AOB AUDITORES only audit reports, auditors at the service of companies.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Ask for an estimate of a report&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852895306{margin-bottom: 0px !important;padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;AOB auditores is a member of:&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1544698317806{padding-bottom: 10px !important;}&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;54&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;57&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;53&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;52&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;55&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;56&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css=&#8221;.vc_custom_1544515767363{padding-top: 20px !important;padding-bottom: 20px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/empresa-auditoria.jpg?id=18) !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;&#8220;AOB AUDITORES only performed audit jobs.&#8220;&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:center|color:%23ffffff|line_height:25px&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; gap=&#8221;30&#8243; css=&#8221;.vc_custom_1528659168711{padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>DICTIONARIES:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">As independent auditors, registered in the ROAC, we specialize in audits of small and medium enterprises of various sectors. We are a national firm with auditors throughout Spain with a significant presence in Madrid and Barcelona.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>EXPERIENCE:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">AOB Auditores is a firm with a team composed of specialized auditors, with over 6 years of experience that allows us to perform the auditor selection process more consistent and more experienced in the work being done.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>INTERNATIONAL VISION:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Aware of the importance of international expansion, AOB Auditors has an international department in collaboration with International ETL, with over 700 offices at European level to meet the needs of our customers.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515874786{padding-top: 10px !important;padding-bottom: 10px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/noticias-auditoria.jpg?id=20) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;THE NEWS OF AOB&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688653253{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB Auditores is a dynamic company involved in the industry, offering audit conferencas and seminars. Follow our news.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Ask for an estimate of a report&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852929734{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>AUDIT BLOG<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:28px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Articles on the world of audit, news for the auditors news.<\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>AUDIT TERMS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:22px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661019447{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Answer your questions about the audit. We prinicipales professional answers to questions posed by our clients.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;SEE AUDIT TERMS&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:%2F%3Fpage_id%3D3259|&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>CONNECT WITH AOB AUDITORS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">If you need an audit report or have any questions, do not hesitate to contact us.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>FOLLOW US<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">We are in social networks, give answers, interesting links and educational materials. Follow us!<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text]<a href=\"https:\/\/www.youtube.com\/channel\/UCpB71Rj_f2txbJDhf09_3dw\"><img  title=\"youtube-aobauditores VAT refund not established Spain\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3594 size-full\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png\"  alt=\"youtube-aobauditores VAT refund not established Spain\"  width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a><a href=\"https:\/\/twitter.com\/aobauditores\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3593 size-full\"  title=\"twitter-aobauditores VAT refund not established Spain\"  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