Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

Denomination

Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

Procedure type

Taxation

Subject

Taxes

Purpose

Business owners or professionals not established in the territory in which they bear the Tax, who meet certain requirements provided for in the regulations, may exercise the right to a refund of the Value Added Tax that they have paid or, where applicable, that has been passed on to them. This procedure has three modalities: Requests for refund of VAT paid in other Member States by businessmen or professionals established in the territory of application of the Tax, Canary Islands, Ceuta and Melilla (Form 360), requests for refund of VAT paid in the territory of application of the Tax by businessmen or professionals established in the Canary Islands, Ceuta or Melilla (Form 360) and 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 was reciprocity (Form 361).

Responsible body

State Revenue Office

Start form

interested

Applicant: Company - Citizen

Place for presentation

Telematic

Documentation

The provisions of the following section must be taken into account: “Stages of the procedure”.

Phases of the procedure/service

Start: At the request of a party. In all three types of procedure, the submission will be done electronically, through the Electronic Office of the State Tax Administration Agency.

Procedure: The procedure will be processed with the documents provided or required. In the case of applications submitted by businessmen or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla, for the fees borne or paid in other Member States, once their applications have been received, they will be sent, within 15 days, to said Member States, which will be responsible for their processing. In the case of applications submitted by businessmen or professionals established in the Canary Islands, Ceuta, Melilla or third countries with which there is reciprocity, for the fees borne or paid in the territory of application of the Tax, the procedure will be processed by the State Tax Administration Agency.

End: by express resolution. The resolution period will be four months, but may be extended to six or eight months depending on whether additional or further information is required.

Forms

Electronic processing

Resolution deadline

4 months

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing