VAT refunds to non-residents

Applications from business people from other European Union Member States

Preferences

Applications shall be electronically filed via the Internet using the form provided for such purpose on the Administration website of the applicant's country of residence, which will send it by the same means to the Agencia Estatal de Administración Tributaria, AEAT (hereinafter referred to as the Spanish Tax Agency), the body in charge of processing the refund applications addressed to Spain as the Member State of Refund.

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.

4. The language in which the form must be completed and any additional information required by the competent body for its processing and resolution must be provided will be Spanish.

Requirements for electronic filing

the conditions for filing these refund applications shall be those established by the applicant's country of residence, regardless of whether the application is filed directly by the applicant or by a third party.

Processing refund requests

1. Once the refund request has been received from the State where the taxpayer is established, the AEAT will notify the applicant or, where appropriate, the presenter, of the date of receipt of their request through a message sent by email.

   The refund application shall maintain the same file number assigned by the country of residence when it was filed.

2. In cases where the application has been submitted by a third party, the AEAT will verify the capacity of the submitter only in those cases where said submitter intends to directly receive the amount of the refund from 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.

   Explanation: This requirement will be pursued upon receipt of the initial request from the Member State in which the taxpayer is established; this means that documentation need not be supplied until requested by the relevant authority.

   Once this has been carried out, the AEAT will also issue any requirements it deems necessary to make a decision on the refund request. Such requirements may be communicated by sending an email to the applicant.

   In the event that the applicant has acted through a filing party, the notifications shall be sent to the latter.

3. The notification of the agreement approving or denying the refund request will be made, depending on the circumstances, directly by the AEAT or by requesting the collaboration of the State where the applicant is established.

   If the request was submitted by a third party, notifications will be sent to this party.

Branches, representative offices or permanent establishments in the territory of application of the tax for entities resident in a community country.

Taxpayers not established in the territory where the tax applies include employers or professionals who possess a permanent establishment located in said territory, but who do not deliver goods or provide services from this establishment.

The procedure to be followed to request the refund of the VAT borne in the aforementioned territory by the permanent establishment is as follows:

The owner of the permanent establishment (parent entity) must submit electronically via the Internet the form provided for this purpose on the electronic portal of the State Administration where it is established (if the parent entity is French, on the electronic portal of France). If refunds are addressable to Spain, as the Refunding Member State, this form shall be sent via the Tax Agency, which is the body tasked with processing refund requests.