Refund to companies or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla for the VAT on acquisitions or imports of goods or services made in the EU, with the exception of those made in that territory

1. Requirements

Entrepreneurs or professionals who are established in the territory of application of the tax, as well as those established in the Canary Islands, Ceuta and Melilla, may request the refund of the fees borne by acquisitions or imports of goods or services carried out in the Community, through the electronic presentation of an application through the forms provided on the electronic portal of the Tax Agency.

Said body will inform the applicant without delay of the receipt of the application by sending an electronic acknowledgment of receipt and will decide to forward it electronically to the Member State in which the contributions have been borne within a period of 15 days from that date. reception.

The applicant must be registered in the electronic address notification service for communications made by the Tax Agency.

2. Deadline

The period for submitting the refund request will begin the day after the end of the refund period and will end on September 30 following the calendar year in which the fees have been paid.

3. Procedure

Entrepreneurs and professionals established in the territory of application of the tax will submit form 360 "Request for refund of Value Added Tax borne by entrepreneurs or professionals established in the territory of application of the tax" approved by Order EHA /789/2010, of March 16 ( BOE of March 30), to request the refund.

This form must be submitted electronically via the Internet.

Each of the Member States in which the fees for which reimbursement is requested have been borne may choose to require the provision of certain data collected in this model form. The fields corresponding to the aforementioned data will be available depending on the option chosen by the Member State of return.

The refund request is only considered submitted when it contains all the information required by the Member State of refund.