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 established in the territory where the tax applies, as well as those established in the Canary Islands, Ceuta and Melilla, may apply for a refund of the tax paid on purchases or imports of goods or services made in the Community, by electronically submitting an application using the forms available at the Tax Agency's Electronic Headquarters.

That body shall inform the applicant without delay of the receipt of the application by sending an electronic acknowledgement of receipt and shall decide to forward it by electronic means to the Member State in which the contributions have been borne within 15 days of receipt.

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

2.Period

The deadline for submitting the refund application shall begin on the day following the end of the refund period and shall end on 30 September following the calendar year in which the contributions were borne.

3.Procedure

Entrepreneurs and professionals established in the territory of application of the tax shall submit form 360 "Application 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 16 March (BOE of 30 March), to apply for the refund.

This form must be submitted electronically via the Internet.

Each Member State in which the contributions for which a refund is claimed have been borne may choose to require the provision of certain information contained in this model form.The fields corresponding to the above data will be available depending on the option chosen by the Member State of refund.

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