Procedure for applying for the refund

The application will be submitted in the corresponding official form approved by Order EHA /789/2010, of March 16 ( BOE of March 30) :

1. Entrepreneurs and professionals not established in the territory of application of the tax, but established in the Canary Islands, Ceuta or Melilla, will present the form 360 of «Request for refund of Value Added Tax borne by businessmen or professionals established in the territory of application of the Tax.

2. Entrepreneurs and professionals not established in the territory of application of the tax, but established in another Member State of the Community, will submit the application form for the refund of fees borne in the territory of application of the tax by entrepreneurs or professionals not established in said territory but established in the Community, referred to in Article 5 of the aforementioned Ministerial Order, and which will be hosted on the electronic portal of the Tax Administration of the Member State where the applicant is established.

3. Entrepreneurs and professionals not established in the territory of application of the Tax, nor in another Member State of the Community, nor in the Canary Islands, Ceuta or Melilla, will present the model 361 of «Application of refund of VAT to certain entrepreneurs or professionals not established in the territory of application of the Tax, nor in the Community, Canary Islands, Ceuta or Melilla.

These models and forms will be submitted compulsorily electronically under the conditions provided for in Order EHA/789/2010, of March 16, modified by Order HAP /841/2016, of 30 of May ( BOE of June 2). Said electronic presentation can be made using a recognized electronic certificate, or through the Cl@ve system in the case of natural persons not required to use said electronic certificate.

In relation to form 361 and prior to submitting the refund request, you must send the following documents to the competent body of the Tax Administration, by certified mail:

1. Certification, issued by the competent authorities of the State where the applicant is established, certifying that he or she carries out business or professional activities subject to Value Added Tax or a similar tax during the period to which the application refers.

2. Original power of representation granted before a notary public in favor of a representative who is a resident, which must expressly state the capacity of the grantor to act in the name and representation of the person or entity represented, the place and date on which that said power is granted, the name and surname or company name, the address and tax identification number of the businessman or professional who confers the power, the identification data and address of the representative, as well as the powers that said power confers. , among which the power conferred on you to present form 361 by electronic means must be expressly stated. If the representative also wishes to be approved to receive Value Added Tax refunds in his or her name on behalf of the requestor, this must be expressly stated in the power of attorney.

   Entrepreneurs or professionals not established in the Community who take advantage of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain internal deliveries of goods, do not They will be obliged to appoint a representative before the Tax Administration.

The State Tax Administration Agency will be responsible for the processing and resolution of these refund requests.

When AEAT considers that it does not have all the information it requires, it may request the necessary additional information from the applicant or third parties, by means of a message sent electronically within the period of four months counted. from receipt of the return request. Likewise, said body may request any further information it deems necessary.

Likewise, when there are doubts about the validity or accuracy of the data contained in a return request or in the electronic copy of the invoices or import documents to which it refers, the body competent for its processing may require, in its case, the applicant must provide the originals within the framework of section seven of article 119 of the Tax Law. These originals must be kept at the disposal of the Tax Administration during the tax prescription period.

Requests for additional or subsequent information must be responded to by the recipient within one month from receipt.

The resolution of the refund request must be adopted and notified to the applicant during the four months following the date of its receipt by the body competent to adopt it.

However, when the request for additional or subsequent information is necessary, the resolution must be adopted and notified to the applicant within a period of two months from receipt of the requested information or from the end of one month from when it was made. , if said request is not attended to by its recipient. In these cases, the refund procedure will have a minimum duration of six months from the receipt of the request by the body competent to resolve it.

In any case, when the request for additional or subsequent information is necessary, the maximum period to resolve a refund request will be eight months from the date of receipt of the request, and it will be deemed rejected if the deadlines referred to in this section have elapsed. No express notification of its resolution has been received.

Once the return is recognized, it must be paid within 10 days following the end of the deadlines referred to in the previous section.

The total or partial rejection of the submitted application may be appealed by the applicant.