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VAT for non-established entrepreneurs and professionals management

Form 360 - Form 361 VAT. Returns management

Form 360

Requests for refund of VAT paid in other Member States by businessmen or professionals established in the territory of application of the Tax, the Canary Islands, Ceuta and Melilla.

Form 360

Requests for refund of VAT paid in the territory of application of the Tax by entrepreneurs or professionals established in the Canary Islands, Ceuta or Melilla.

Processing status

Requests for refund of input VAT in a Member State where you are not established:

  • By businessmen or professionals established in other Member States who have borne VAT in Spain.
  • By businessmen or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla who have borne VAT in other Member States.
Checking the processing status of the refund request (without electronic certificate) Help

Model 361

Requests for refund of VAT paid in the territory of application of the Tax by entrepreneurs or professionals established in third countries with which there is reciprocity