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Model 360 instructions

Form 360. Instructions for completing the form

Form 360 will be used by entrepreneurs or professionals who are established in the territory of application of the Tax to request the refund of the quotas incurred for acquisitions or imports of goods or services made in the Community, with the exception of those made in said territory.

This form can also be used by business owners or professionals established in the Canary Islands, Ceuta or Melilla to request a refund of the fees incurred for purchases or imports of goods or services made in the territory of application of the Tax.

Filing period

The deadline for submitting a refund request will begin on the day following the end of the period to which the request refers and will end on September 30 following the calendar year in which the instalments to which it refers were paid.

Place and form of submission

Form 360 must be submitted electronically via the Internet.

The applicant or, where appropriate, the presenter will connect with the State Tax Administration Agency through the Internet, at the electronic address https://sede.agenciatributaria.gob.es/Sede/en_gb/inicio.html

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1. Country to which the application is directed, exercise and reason for filing.

Country : The country to which the refund request is directed will be selected. In the case of applicants established in the Canary Islands, Ceuta or Melilla, they must select Spain.

Exercise : You must enter the four-digit number of the calendar year in which you paid the fees to which the refund request refers.

Cause for presentation: You must check one of the three reasons that motivate the submission of the form.

The reason for filing will be marked as “Modification of a refund request” when the content of the data declared in another form for the same fiscal year, previously submitted, is modified for a reason other than the regularization of the prorated percentage. The registration number of the application being modified must also be entered in this section.

The reason for filing will be marked as “Communication of the final apportionment of the previous year” when, after filing the form, the deduction percentage is regularized as a result of the establishment of a final apportionment percentage applicable in the Member State where the applicant is established that is different from the apportionment percentage used provisionally.

2. Applicant.

Identification details: will record the NIF and the surnames and first name or corporate name of the business owners or professionals who are established in the territory of application of the Tax, or in the Canary Islands, Ceuta or Melilla.

You must provide an email address and a contact telephone number.

Address: will indicate the details of the address in Spain, and where applicable, the address abroad or a PO Box in Spain.

Scope of establishment :

You must indicate the applicant's territory of establishment by checking one of the following three options:

  • Established in the territory of application of VAT, if it is not established in any of the Foral Treasurys.

  • Established in a Foral Treasury, one of the following options will also be completed:

    01: Álava

    twenty: Guipúzcoa

    31: Navarre

    48: Vizcaya

  • Established in the Canary Islands, Ceuta or Melilla, one of the following options must also be fulfilled:

    35: Las Palmas.

    38: Tenerife.

    55: Ceuta.

    56: Melilla

Economic activities:

You must indicate the business or professional activity you carry out using the 4-digit NACE coding established in “Regulation (ECC) 1893/2006 (OJ L 393, 31.01.2006, p.1.-39), a description of it and the language in which the description is completed.

3. Representative.

If the taxpayer acts through a representative, he/she must provide the representative's identification data.

You must provide an email address and a contact telephone number.

Address: will indicate the details of the address in Spain, and where applicable, the address abroad or a PO Box in Spain.

4. Refund requested

Amount : The total amount of the refund requested for the VAT contributions incurred on acquisitions or imports of goods or services carried out in other Member States other than Spain will be entered.

Entrepreneurs or professionals established in the Canary Islands, Ceuta or Melilla will enter the total amount of the refund they request for the VAT payments incurred on the acquisitions or imports of goods or services carried out in the territory of application of the Tax.

Badge: The currency used in the Member State of return shall be entered.

Number of invoices : The number of invoices documenting the purchases of goods or services to which the refund request refers will be recorded.

Number of import documents : The DUAS number that documents the imports of goods or services to which the refund request refers will be recorded.

Period : The start and end dates of the period to which the refund request refers will be recorded.

The applicant must declare that he has not supplied any goods or services deemed to have been supplied or provided in the Member State of return during the return period, with the exception of the operations referred to in Article 3(b)(i) and (ii) of Directive 2008/9/EC, by marking the corresponding box with an “X”.

5. Modification of pro rata previous year.

If the reason for filing has been marked as “Communication of the final apportionment of the previous year”, you must include the four figures for said year and the final apportionment percentage applicable.

6. Bank data.

The name of the bank account in which the refund is to be received must be indicated, indicating whether the account holder is the applicant or his/her representative.

The bank account will be identified with express mention of the corresponding IBAN and BIC codes.

7. Annexes.

The registration number assigned by the Tax Agency will be recorded in the presentation of each of the annexes, as well as the document number and a brief description of the content of the annex.