Skip to main content
Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

1. Applicant identification

  • “Country of headquarters” and “Tax identification number in country of headquarters. TIN” : The country of the headquarters of the requesting entity and its tax identification number in said country (TIN) must be entered. (The country of the headquarters does not necessarily refer to that of the parent company. Refers to the country of the specific requesting entity)

    In the event that the requesting entity belongs to a group of entities for the purposes of VAT , the same content must be entered in this box as that indicated in the “Individual TIN within the group” field. . See the instructions regarding this field.

  • “ NIF ”: If you have a NIF assigned by the Spanish Tax Administration, you must enter it in this field.

  • “Belongs to a group of entities”: If the requesting entity belongs to a group of entities for the purposes of VAT or similar tax within the country of headquarters, it must indicate it in this field. In that case, each entity of the group that has supported VAT in Spain must present its own request for the refund of those fees, separately and independent of the requests that other companies in the same group may present. tax group.

    In this case, you must mark the “Belongs to a group of entities” field and enter:

    • “ TIN Group ”: The tax identification number of the group in the country where it is located must be indicated.

    • “ Individual TIN within group ”: The number that individually identifies the requesting entity for tax purposes in its country of headquarters must be indicated.

    In the event that the tax identification number is unique for the entire tax group, so that the requesting company does not have an individual identification number in the country of headquarters, together with the first refund request of the entity, it must be provided by registration a written in which the identification number of the group is associated followed by an order number to each company in the group that intends to submit requests for refund of VAT in Spain. In the following return requests that each of these companies eventually submits, they must use that same number.

    For example, companies in a British tax group XX, with UK identification number XU0123456, which is made up of 10 companies, 3 of which have borne VAT in Spain: They must request the following association for these 3 companies, indicating, if applicable, the parent company status of one of them:

    • Company X0 (parent) : XU0123456000

    • Company X1: XU0123456001

    • Company X2: XU0123456002

    In this way, for the sole purposes of processing VAT refund requests through form 361, each specific requesting entity (for example, company X1) will be identified with that fictitious TIN (XU0123456001), which must be entered in this box. This number must also be entered in any VAT refund requests that the entity submits in the future as long as it continues to belong to the same tax group.

    If later another company in the same group also wishes to submit its own return request, it must be coordinated with the rest of the companies in the group, since in no case can an order number (fictitious termination of the TIN) that has already been assigned be assigned. previously assigned to another entity in the same group.

  • “Phone ” and “ Contact Email ”: indicate the telephone number and email address of the requesting entity.

  • “Address ”: indicate the full address of the requesting entity.

  • CNAE/NACE ”. The applicant must indicate the description of the business or professional activity carried out in accordance with the provisions of Regulation (EC) No. 1893/2006, of the European Parliament of the Council, of December 20, 2006, establishing the nomenclature NACE economic activities statistics revision 2.

  • Pro rata of VAT ”: The percentage of VAT or similar tax borne in the acquisition of goods and services that is deductible in the economic activity carried out in the applicant's country of headquarters must be indicated.