VAT Procedures

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.

• Submission of the 360 model Help
• Submission of the 360 model by file Help
• Verification of the completed presentation of model 360 Help
• Consult tax returns filedHelp
• Model 360 Shipping Simulation Help
• Make claims and/or provide documents or supporting documents for Form 360 Help
• Answer requests or submit documentation related to a notification received from the AEAT of form 360 Help

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.

• Submission of the 360 model Help
• Submission of the 360 model by file Help
• Verification of the completed presentation of model 360 Help
• Consult tax returns filedHelp
• Make claims and/or provide documents or supporting documents for Form 360 Help
• Answer requests or submit documentation related to a notification received from the AEAT of form 360 Help

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

• Consultation and management of applications prior to July 2024
• Application registration (form 361) Help
• Attach Certification of being a businessman or professional in the country of headquarters during the application period (form 361)
• Attach Power of Representation in the first request (form 361)
• Attach mandatory invoices (form 361)
• Attach Justification of Group Structure (model 361)
• Make claims and/or provide documents or supporting documents for Form 361
• Respond to requests or submit documentation related to a notification received from the AEAT regarding form 361

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.