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.

The said body shall without delay inform the applicant of the receipt of the application by sending an electronic acknowledgement of receipt and shall decide on its electronic forwarding to the Member State in which the contributions were borne within 15 days of such receipt.

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

2. Deadline

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

3. Procedure

Business owners and professionals established in the territory of application of the tax must submit form 360 of “Application for refund of Value Added Tax borne by business owners 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 contributions for which reimbursement is requested have been incurred may choose to require the provision of certain data collected in this model form. The fields corresponding to the above data will be available depending on the option chosen by the Member State of return.

The refund application is only considered to have been submitted if it contains all the information required by the Member State of refund.