VAT Procedures
Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid
Form 360
Requests for refund of VAT paid in other Member States by businessmen or professionals established in the territory of application of the Tax, the Canary Islands, Ceuta and Melilla.
Form 360
Requests for refund of VAT paid in the territory of application of the Tax by entrepreneurs or professionals established in the Canary Islands, Ceuta or Melilla.
Model 361
Requests for refund of VAT paid in the territory of application of the Tax by entrepreneurs or professionals established in third countries with which there is reciprocity
Processing status
Requests for refund of input VAT in a Member State where you are not established:
- By businessmen or professionals established in other Member States who have borne VAT in Spain.
- By businessmen or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla who have borne VAT in other Member States.