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VAT practical manual 2021.


In VAT the following cases occur in which the tax refund can be requested:

  1. General assumption: When the contributions borne are greater than those accrued, a refund can be requested in the self-assessment corresponding to the last period of the year.

  2. Refunds to taxpayers registered in the monthly refund register: They can request a refund monthly.

  3. Refunds to exporters under the traveler regime.

  4. Refunds to entrepreneurs or professionals not established in the territory of application of the Tax.

  5. Returns to businessmen or professionals who acquire said condition exclusively for the purposes of occasionally making intra-community deliveries of new means of transport, exempt from tax.

  6. Refunds to entrepreneurs or professionals who pay taxes under a simplified regime for the activity of transporting goods or passengers by road, of the deductible fees borne in the acquisition of certain means of transport affected by said activity .

  7. Refunds to public entities or private establishments of a social nature of the contributions paid that could not be fully deducted in the acquisition of goods that are subject to subsequent delivery to recognized Organizations that export them outside the Community territory.

  8. Refunds of the contributions borne by the recipients of certain exempt operations relating to the International Headquarters of NATO and the States Parties in said Treaty.

You can consult the particularities of the return procedure in Chapter 8 of this Practical Manual.