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

4. Bank details

  • Name of account holder ”: It must be the applicant himself or the representative.

    In the event that the representative is assigned, it is necessary that the power granted by a public notary expressly authorize him to collect the refund.

  • As :” in this field the option must be marked:

    • "Applicant" when the owner of the bank account is the applicant himself.

    • "Representative with collection power" when the bank account holder is the representative and has the corresponding collection power granted by a notary public and is provided in this application if it is a first application or has already been previously provided to this Administration in a previous application and remain in effect.

  • IBAN/Bank Account NO IBAN ”: The refund will be obtained by bank transfer, for which you must enter in your request the IBAN (International Bank Account Number) or the bank account outside the SEPA scope (NOT IBAN) in which you want the refund to be made, if applicable. you remember. In the case of using a “NON-IBAN bank account” you must enter your SWIFT-BIC code.