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 Refund – in this case the Spanish State.
The presentation must be made electronically in all cases.
It is a prior mandatory requirement that applicants designate a representative established within the territory where the tax applies, who shall fulfil the corresponding formal or procedural obligations and shall be jointly and severally liable in cases of undue refunds. This representative shall be responsible for electronically filing the refund application.
Prior to the presentation, the following documents must be delivered by registration or certified mail addressed to the National Tax Management Office, Calle Lérida Nº 32-34, - 28020 Madrid (Spain):
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A certificate issued by the relevant authorities in the Country where the taxpayer is established, stating that business or professional activities subject to Value Added Tax or an equivalent tax have been carried out in that Country during the period that the request pertains to.
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Original power of representation granted before a notary public in favor of a representative who is a resident, 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 the power conferred on you to present form 361 by electronic means must be expressly stated. If the representative also intends to be authorized to receive the Value Added Tax refunds on behalf of the applicant, this must be expressly stated in said power. 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 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.
However, business owners or professionals who take advantage of some of the special single window regimes applicable to distance sales and certain domestic deliveries of goods and services will not be required to appoint a representative before the Tax Administration for these purposes. provided that the fees have been borne in the acquisition of goods and services that are used to carry out the operations covered by said regimes.
Reciprocity of treatment is not required in the country of establishment of the applicant businessman or professional, in relation to the goods and services indicated below:
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Templates, moulds and equipment acquired or imported to be used in the manufacture of goods that are exported to the non-established employer or professional or destroyed.
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Services regarding access, the hospitality industry, restaurant services and transportation linked to the attendance at fairs, congresses and exhibitions of a commercial or professional nature that are held in the territory in which the tax is applied (Peninsula and Balearic Islands).
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Entrepreneurs or professionals not established in the Community who take advantage of any of the special single window regimes applicable to distance sales and certain internal deliveries of goods and services, will have the right to a refund of the VAT contributions incurred by the acquisition or import of goods and services that must be understood to have been carried out in the territory of application of the tax, provided that said goods and services are used to carry out the operations covered by said regimes.