Model 361 - Technical assistance

Registration of applications for model 361

To make the request for a refund of VAT incurred in the territory of application of the Tax by businessmen or professionals established in third countries with which there is reciprocity , access form 361 in the Electronic Office and identify yourself with a certificate or electronic ID .

Next, mark the reason for the presentation.

The application must be made through a representative appointed by the applicant, or, if the activity is covered by OSS , the applicant may do so on his/her own behalf. In the latter case, you must check the corresponding option.

1. Identification of the applicant

Select the country of the headquarters of the requesting entity, as well as the tax identification number ( TIN ) and the last name and first name or the company name.

If you belong to a group of entities for the purposes of VAT or a similar tax in the country of headquarters, check the box and fill in the details.

Provide a contact telephone number and email address, as well as the complete address of the requesting entity. Select the CNAE of the company from the drop-down menu and indicate the percentage of VAT supported, deductible in the activity carried out.

2. Representative and power of representation

If the applicant is covered by OSS and acts on his/her own behalf, the applicant's data will be transferred to the representative section.

If the applicant is not covered by the OSS , it is mandatory that the presentation be made through a representative appointed by the applicant and resident in Spain.

To continue filling out the form, use the arrows to move through the different pages of the form.

3. Refund requested

Indicate the period and year of the request. The requested amount will be automatically calculated with the operations you include later.

4. Bank details

Indicate the name of the account holder and whether it is the applicant or a representative with authority to collect payment.

Select whether it is a IBAN or a NO IBAN bank account.

If it is a IBAN , indicate it in the box corresponding to " Bank account code ".

If it is a bank account NO IBAN , also fill in the SWIFT-BIC code.

5. Applicant's statement

Next, check the boxes that reflect the applicant's situation and circumstances. Please note that fields a) and e) are mandatory; Boxes b) and c) are exclusive and you must check one of the two; If you check c) you will need to get the identification number at OSS ; Box d) is not mandatory.

6. Attached documentation

Attach the required documentation. To do so, you must submit each requested document separately per registry.

You can provide the documentation from the procedures of model 361 in the Electronic Office.

Or directly from the form itself, by clicking on " Registration procedure " you will also access the Electronic Registry.

Fill in the required information and attach the corresponding document. Once the application has been signed and submitted, you will receive a receipt with the registration number associated with the document.

Next, indicate the electronic registration number ( RGE ) of each document in the corresponding box on the form.

Remember that you can use the " Validate declaration " button to check if there are any errors so far.

The form has a timeout due to inactivity, so it is advisable that you periodically save the data entered with the " Save " button. This option allows you to store the data completed so far on the AEAT server, even if it is not validated (it may contain errors or be incomplete). If a previously saved statement already exists, it will be overwritten. 

You can recover the saved data by accessing the form again and clicking on the " Load " button.

NOTE : the options " Save " and " Load " will only work when the applicant's NIF is filled in, but not in the case of applicants who do not provide NIF and are only identified with a Country + TIN or N VAT .

After completing all the information and providing the corresponding documentation, from the " Sections " tab or using the navigation arrows, go to page 3 to include the different operations.

7. List of operations

You can include the different operations manually using the functions on the button panel located at the top, from which you can create, delete and navigate between the different records or operations. To create a new transaction, click on the " New record " icon.

Fill in the details for each operation. Please note that fields marked with an asterisk are required.

Once you have completed the data, return to the list of operations. The amounts requested in the different operations will be transferred to section 3, " Refund requested ".

You can also import the operations using a file that follows the specified data structure and format. In this help you can consult the document with the file structure and examples of import operations files.

Click " Import ", locate and select the file with the operations.

Please note that once you import the file, any operations you may have previously entered will be deleted.

Once the file has been imported, if there are errors, a list of them will be displayed, indicating the line of the file where the error is and the field in which each error is located and its description; If the list is very long it will be paginated.

If there are no errors, a confirmation will be displayed that no errors have been detected and on page 3 of the form, the list with all the operations will appear, which you can view and edit using the buttons at the top. In addition, the amounts requested in the different operations will be transferred to section 3, " Refund requested ".

However, the fact that there were no import errors does not mean that the data is valid, and errors or warnings related to the operations may appear when validating the request or when trying to submit it.

Press " Validate declaration " to check all the data and, if there are no errors, press " Sign and Send " to submit the application.

A response page will be displayed with an embedded PDF , which you can save or print and which contains a first page with the submission information (submission date and time, registration number, secure verification code, receipt number, entry route and presenter details), as well as the submitted declaration.