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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

6. Attached documentation

  • “Certification of being a businessman or professional in the country of the headquarters ”: The application must be accompanied by a certificate issued by the competent authority of the applicant's country of headquarters, certifying that they carry out business or professional activities there subject to VAT or a similar tax during the period to which the request refers . It is necessary to prove the status of entrepreneur or professional in the country of headquarters during the period to which the application refers. Therefore, the certificate provided must cover this period.

    To provide it, you must access the specific procedure “Certification of being a businessman or professional in the country of headquarters during the application period” provided for this purpose in the electronic headquarters of the Tax Administration or through the link included in the form itself.

    In this box you must indicate the number of the electronic registry through which you have provided the certificate .

  • “Power of representation on first request ”: If this is the first application submitted by the representative on behalf of the requesting entity under the power currently in force (as indicated in section 2), the application must be accompanied by the power of representation that meets the requirements established in article 8.2 of Order EHA/789/2010, of March 16, which approves form 361 for the request for a refund of Value Added Tax to certain businesspeople or professionals not established in the territory of application of the tax, nor in the Community, the Canary Islands, Ceuta or Melilla.

    To provide the power, you must access the specific procedure “Power of representation in first request” provided for this purpose in the electronic headquarters of the Tax Administration or through the link included in the form itself.

    In this box you must indicate the number of the electronic registry through which you have provided the power of representation .

  • “Mandatory invoices ”: The application must be accompanied by invoices with a taxable base of more than €1,000 in general, or more than €250 in the case of fuel purchases. To provide them, you must access the specific procedure “Mandatory invoices” for this purpose in the electronic headquarters of the Tax Administration or through the link included in the form itself.

    In this box you must indicate the number of the electronic registry through which you have submitted the invoices .

  • Group structure justification ”: If the requesting entity belongs to a tax group, through the specific procedure "Justification of the Group's structure" provided for this purpose in the electronic headquarters of the Tax Administration or through the link included in the form itself, the documentation that accredits the structure of the group must be provided, together with the first application submitted by the entity. For these purposes, a certification or official document issued by the competent authority of the country of headquarters must be provided, listing all members of the tax group to which the requesting entity belongs, indicating which is the parent company.

    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, a document must be provided by registration in which the identification number of the group is associated followed by an order number to each company of the group that intends to submit requests for refund of VAT in Spain. In relation to this section, see also the instructions for completing section 1.

  • “Other voluntary documentation ”: In this box you can indicate the registration number through which you have provided, where applicable, documentation that the applicant considers relevant for the processing of the application or provide it through the specific procedure "Other voluntary documentation" provided for this purpose in the electronic headquarters of the Tax Administration or through the link included in the form itself.

All documentation attached to the application, both mandatory and voluntary, must be submitted in Spanish, or translated into Spanish by a sworn translator or interpreter, pursuant to the provisions of art. 15, section 1, of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.