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VAT refunds to non-residents

Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)

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Applications from business people in the Canary Islands, Ceuta and Melilla

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The submission will be made electronically via the Internet using Form 360. Request for refund of VAT of non-established.

To access it is necessary to have the electronic Certificate installed.

In relation to these refund applications:

  1. The coding of article 9.2 of Directive 2008/9/ EC will be used, that is, the one that refers to providing additional coded information in relation to the codes established in article 9.1 of said Directive, to designate the nature of the goods and services acquired.

  2. The possibility of including a description of the applicant's commercial activity has been enabled through the use of harmonised codes. Article 11 of Directive 2008/9/EC.

  3. The refund application must be accompanied by an electronic copy of the referenced invoices or import documents when the taxable base established in each exceeds the amount of €1,000 in general or €250 in the case of fuel. Article 10 of Directive 2008/9/EC.

Requirements for electronic filing

  1. If electronic filing is done directly by the applicant, the following conditions must be met:

    1. Have a Tax Identification Number that is registered in the census of the AEAT .

    2. Applicants must have an electronic X,509.V3 certificate issued by the Spanish Royal Mint (FMNT) or any other electronic certificate accepted by the Spanish Tax Agency installed in their browser.

    3. To electronically submit the refund request, the applicant must fill in and submit the details of Form 360.

  2. If electronic submission is carried out by a third party, the filing party must meet the following requirements:

    1. Applicants must have a Tax Identification Number registered in the Spanish Tax Agency's tax register.

    2. The party or organisation must have an electronic X,509.V3 certificate issued by the Spanish Royal Mint (FMNT) or any other electronic certificate accepted by the Spanish Tax Agency installed in their browser.

    3. You must belong to a professional association or college with an agreement signed with the Tax Agency that allows the electronic submission of declarations on behalf of third parties and you must sign an individual document of adherence to the agreement.

      If he or she conducts his or her business activity as an individual, the procedure can be carried out via the Tax Agency's web page under the option "Register for the social collaborator census".

      In the case of incorporated entities, these must be registered in the tax register of corporate collaborators in the Spanish Tax Office or Agency in which the company has registered its tax address.

    4. Alternatively, the applicant must authorise them to electronically file Form 360.

    5. To electronically submit a refund request, the filing party must fill in and submit the details of Form 360.

Processing refund requests

  1. The AEAT will inform of the correct receipt of the application, sending without delay an electronic acknowledgment of receipt to the applicant or, where appropriate, to the presenter, as well as the assigned file number.

  2. The AEAT will only verify the legal eligibility of the submitter in cases in which the submitter requests direct receipt of the refund owed to the applicant.

    The documentation that will be requested in this case is the following:

    • Original power of attorney granted before a Notary Public in which the grantor's capacity to act on behalf and in representation of the represented entity is expressly stated, in addition to authorisation for collecting the applicant';s refunds.

    • This power of attorney must be drafted wholly in Spanish, or translated by a sworn interpreter or translator.

    • If the Notary Public is not Spanish, the power of attorney must carry the Hague Apostille; in the event that the Notary's country of residence has not subscribed to the Hague Convention, it must be duly legalised.

  3. Additionally, any other requirements shall be made as deemed necessary to deal with the refund application.

  4. All Spanish Tax Agency notifications shall be sent electronically.

Receipt of notification during the processing of the procedure

Notifications will be made electronically:

  • To the applicant, who must have registered an Enabled Email Address with the Notification Service using procedure AEATPI20050425IVANOR.

  • Or, to the third party submitting the application, provided that they are authorized to do so, to the NOTIVANOR procedure (Notifications of VAT Refund Management to non-residents) and be attached to the Notification Service at the Electronic Address Enabled in the AEATPI20050425IVANOR procedure.