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

General Details

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

Entrepreneurs 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 satisfied or, where applicable, been affected. This procedure has three modalities: 1st) 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). 2nd) 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 (Form 360). 3rd) 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

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

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

Phases of the procedure/service

Start: At the request of a party. In the three modalities of the procedure, the presentation will be carried out electronically, through the Electronic Headquarters 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 are received, they will be sent, within a period of 15 days, to those Member States that will be responsible for processing it. 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 Agency. of Tax Administration.

End: by express resolution. The resolution period will be 4 months, however, it can be extended to six and eight months as additional or subsequent 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 the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

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

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Orden EHA/789/2010, de 16 de marzo,

por la que se aprueban el formulario 360 de solicitud de devolución del Impuesto sobre el Valor Añadido soportado por empresarios o profesionales establecidos en el territorio de aplicación del impuesto, el contenido de la solicitud de devolución a empresarios o profesionales no establecidos en el territorio de aplicación del impuesto, pero establecidos en la Comunidad, Islas Canarias, Ceuta o Melilla, y el modelo 361 de solicitud de devolución del Impuesto sobre el Valor Añadido a determinados empresarios o profesionales no establecidos en el territorio de aplicación del impuesto, ni en la Comunidad, Islas Canarias, Ceuta o Melilla, y se establecen, asimismo, las condiciones generales y el procedimiento para su presentación telemática. (BOE 30-marzo-2010)