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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 Spanish business people to other European Union Member States

This procedure is applicable to entrepreneurs or professionals established in Spain, whether in the territory of application of VAT or in the Canary Islands, Ceuta or Melilla, who have borne VAT in any other Member State of the European Union other than Spain and want to request a refund.

Requirements for electronic filing

The submission will be made electronically through the electronic portal of the AEAT which in this case represents the Spanish State in its capacity as Member State of establishment - which will send the request by the same means to the Member State of refund (the one in which the Tax was borne), using the Form 360. Request for VAT refund for non-established persons.

To access this link the digital certificate must be installed.

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

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

    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. The party or organisation must belong to a Society or Professional Association that has an Agreement signed with the Spanish Tax Agency that allows electronic filing of applications on behalf of third parties and they will have to sign a personalised document of adhesion to said 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.

Other actions of the AEAT

The AEAT will report:

  1. The correct reception of the form, sending without delay an electronic proof of receipt to the applicant or to the filing party and assigning a dossier number to the refund request form.

  2. The inadmissibility of sending your request to the Member State in which the VAT contributions have been borne when, during the period to which it refers, any of the following circumstances occur:

    • Applicant did not have the status of business person or professionals acting as such.

    • Applicant only carried out transactions that are not eligible for full tax deductions.

    • Applicant carries out activities taxable under the special agriculture, livestock breeding and fishing systems or the equivalence surcharge system.

    This communication will consist of a telematic notice sent to the person requesting it.

    Should the AEAT decide to refrain from sending the refund request form to the Refund Member State due to noncompliance of any of the requirements of this section, the applicant may appeal against the decision before the AEAT.

  3. Finally, the Spanish Tax Agency shall inform of any other communication that the Refunding Member State may send via the Spanish Tax Agency.

    This communication will take place by means of an electronic notification.

  4. For any other cases not set forth in the above sections, direct relations shall be established between the applicant or filing party and the Refunding Member State.

Receiving notifications during the processing of the procedure:

Notifications will be made electronically:

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

  • Alternatively, to the third party submitting the request, provided he or she has been authorised to access NOTIVANOR (Notifications of VAT Refund Handling for Non-Residents) and has registered a Valid Email Address with the Notification Service using procedure AEATPI20050425IVANOR.