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

2. Representative and power of representation

It is mandatory that the application be submitted by a representative who is a resident in the territory of application of the tax, appointed by the applicant, who must comply with the corresponding formal or procedural obligations and be jointly and severally liable with the applicant in cases of improper refund.

However, if the applicant businessman or professional intends to obtain the refund of VAT installments borne in Spain in the acquisition of goods and/or services intended exclusively for realization in the territory of application of the Tax on your electronic commerce activity covered by one of the single window regimes – OSS, then you are not obliged to designate a representative in Spain for the purposes of obtaining the refund, without prejudice to whether you voluntarily decide to appoint one. 

  • NIF ” and “ Surname and first name or Company name ”: Enter the corresponding details of the representative.

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

  • Address ”: The full address of the representative must be stated.

Power of representation

  • “Is this the first request on behalf of the entity under this power?”: In the event that this is the first application that the representative presents on behalf of the requesting entity by virtue of the power currently in force and that qualifies him for said presentation, he must expressly indicate this by checking this box.

    In that case, the start date and the end date of the power of attorney must be entered, choosing the “Indefinite” option if an end date has not been stipulated in the power of attorney.

  • Includes collection power ”: In the event that the power granted also expressly enables the representative to collect, on behalf of the applicant, any VAT refunds that may be agreed upon, you must expressly indicate this by checking this box. Otherwise it will not be marked.