VAT refunds to non-residents

Applications from business people from outside the European Union

These refund requests fall within the procedure established in Directive 86/560/ EEC , of November 17, 1986 of the Council of the European Communities. 

Therefore, requests for refunds of VAT borne in Spain will continue to be submitted directly to the Member State of Return –in this case the Spanish State–. 

From 1 July 2024, all applications will be submitted in accordance with the new wording of Article 31a. of the Value Added Tax Regulations and Article 8 of Order EHA/789/2010, amended by Order HAC/498/2024, of May 21, which establishes a new form for submitting model 361. 

The application for refund shall be submitted electronically via the Internet and must be made, without fail, by the representative established in the territory of application of the tax, appointed by the applicant, who must comply with the corresponding formal or procedural obligations and be jointly liable with the applicant in cases of improper refund. 

However, if the applicant businessman or professional intends to obtain a refund of VAT contributions paid in Spain in the acquisition of goods and/or services intended exclusively for carrying out in the territory of application of the Tax their electronic commerce activity covered by any of the single window regimes - OSS, then you are not obliged to designate a representative in Spain for the purposes of obtaining the refund, without prejudice to whether you voluntarily decide to appoint one. 

The application itself must be accompanied by the following documentation: 

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

b. When it is the first application submitted by a representative on behalf of a specific applicant or when the power of attorney previously provided is not valid, the application must be accompanied by an electronic copy of the original power of representation granted before a notary public in favor of a representative established in the territory of application of the tax, which must expressly state the capacity of the grantor to act on behalf of and represent the person or entity represented, the place and date on which said power is granted, the name and surname or company name, address and tax identification number of the businessperson or professional granting the power, the identifying data and address of the representative, as well as the powers conferred by said power, among which the power conferred to submit 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. The power of attorney must be drafted wholly in Spanish or translated by a sworn interpreter or translator. If the public notary is not Spanish, the power of attorney must include the Hague apostille.

In the event that the country of residence of the notary has not signed the Hague Convention, it must be duly legalized. 

c. When the taxable base appearing on each of the invoices or import documents referred to in the application exceeds the amount of 1,000 euros in general, or 250 euros in the case of fuel, said application must be accompanied by an electronic copy of said invoices or import documents.

d. In the event that the applicant belongs to a tax group in its country of establishment and the tax identification number is unique for the entire tax group, the applicant lacking an individual identification number in the country of headquarters, together with the first application for refund of the entity, documentation of the group structure must be provided and the group identification number followed by an order number must be associated with each company in the group that intends to submit VAT refund requests in Spain. 

It is important to note that the application will not be considered submitted unless it is accompanied by the certification and the power of representation referred to in letters a and b.

The documentation must be attached, indicating, when completing form 361 (Attached documentation section), the number of the electronic registry through which each necessary documentation has been provided at that time or previously. For these purposes, by accessing in this section "Refunds of VAT to non-established" section "All procedures" you will find a specific procedure for the contribution by registration for the presentation of form 361 electronic of each documentation.