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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 an entrepreneur or professional in the country of 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 businessman or professional in the country of headquarters during the period to which the application refers. Hence, the certificate provided must cover said period.

    To provide it, you must access the specific procedure “Certification of being an entrepreneur or professional in the country of headquarters during the application period” available for this purpose at 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 made the contribution of the certificate.

  • “Power of representation at first request ”: If it is the first application that the representative presents on behalf of the requesting entity by virtue of the power currently in force (having thus 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 model 361 for requesting a refund of Value Added Tax to certain entrepreneurs or professionals not established in the territory of application of the tax, nor in the Community, Canary Islands, Ceuta or Melilla.

    To provide the power you must access the specific procedure “Power of representation at first request” provided for this purpose at 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 made the contribution of the power of representation .

  • “Mandatory invoices ”: The request must be accompanied by invoices whose tax base is greater than €1,000 in general, or greater than €250 if it concerns the acquisition of fuel. To provide them, you must access the specific procedure “Mandatory invoices” provided for this purpose at 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 record through which you have made the contribution of invoices .

  • Group structure justification ”: If the requesting entity belongs to a tax group, through the specific procedure "Group structure justification" provided for this purpose at the electronic headquarters of the Tax Administration or through the link included in the same form, must be provided, along with the first application submitted by the entity, ##2##the documentation that accredits the structure of the group. For these purposes, a certification or official document issued by the competent authority of the country of headquarters must be provided that lists all the 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, if applicable, documentation that the applicant considers relevant for the processing of the application or provide it through the specific procedure "Other voluntary documentation" available for this purpose at the electronic headquarters of the Tax Administration or through the link included in the form itself.