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Guide for submitting form 360.

Refund of VAT paid in other Member States by businesses or professionals established in the territory where the tax applies, the Canary Islands, Ceuta, and Melilla. (2 MB - pdf ) Skip to main content
Refund of VAT incurred in the territory of application of the Tax by entrepreneurs or professionals established in the Canary Islands, Ceuta, or Melilla. (2 MB - pdf ) Skip to main content