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)
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 according to the new wording of article 31bis. of the Value Added Tax Law and article 8 of Order EHA/789/2010, modified by Order HAC/498/2024, of May 21, which establishes a new form for the presentation of model 361.
The presentation of the refund request will be made electronically through the Internet and must be carried out, on a mandatory basis, by the representative established in the territory of application of the tax, appointed by the applicant, who must comply with the formal or legal obligations. corresponding procedure and responding jointly with it in cases of improper return.
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, certifying that he or she carries out business or professional activities subject to Value Added Tax or a similar tax during the period to which it is applied. refer the request.
b. When it is the first application that a representative presents on behalf of a specific applicant or when the power of attorney that was 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 the representative. of a representative established in the territory of application of the tax, which must expressly state the capacity of the grantor to act in the name and representation of the person or entity represented, the place and date on which said power is granted. , the name and surname or company name, the address and tax identification number of the businessman or professional who grants the power, the identification data and address of the representative, as well as the powers that said power confers, among which are You must expressly state the power conferred on you to present form 361 by electronic means. 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 notary public is not Spanish, the power of attorney must incorporate the Hague apostille.
In the event that the notary's country of residence has not signed the Hague Convention, it must be duly legalized.
c. When the tax base appearing in 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 keep in mind that the application will not be considered submitted as long as it is not accompanied by the certification and 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 record 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.