Refunds

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

1. General assumption: When the incurred fees 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 registry: They can request a refund on a monthly basis.

3. Refunds to exporters under the travel regime.

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

5. Refunds to business owners or professionals who acquire such status exclusively for the purpose 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 quotas incurred in the acquisition of certain means of transport related to said activity.

7. Refunds to public entities or private establishments of a social nature of the incurred quotas that could not be fully deducted in the acquisition of goods that are subsequently delivered to recognized organizations that export them outside the territory of the Community.

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

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