360 model instructions
Form 360. Instructions for filling out 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 fees incurred for acquisitions or imports of goods or services carried out in the Community, with the exception of those carried out in said territory.
This form will also be used by businessmen or professionals established in the Canary Islands, Ceuta or Melilla, to request the refund of the fees incurred for acquisitions or imports of goods or services carried out in the territory of application of the Tax.
Filing period
The deadline for submitting the refund request will begin 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 fees to which it refers have been paid.
Place and form of submission
The presentation of form 360 will be carried out on a mandatory basis electronically through the Internet.
The applicant or, where applicable, 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, year and reason for presentation.
Country : The country to which the return request is directed will be selected. In the case of applicants established in the Canary Islands, Ceuta or Melilla, you must select Spain.
Exercise : You must enter the four figures of the calendar year in which you have paid the fees to which the refund request refers.
Cause of presentation: You must mark one of the three causes that motivate the presentation 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 year, previously submitted, is modified for a reason other than the regularization of the pro rata percentage. The registration number of the application that is modified will also be stated in this section.
The reason for presentation will be marked as “Communication of the final proportion of the previous year”, when after the presentation of the form the percentage of deduction is regularized as a result of the establishment of a definitive percentage of the proportion applicable in the Member State where the applicant is established differently from the pro rata percentage provisionally used.
2. Applicant.
Identification details: will record the NIF and the surnames and name or company name of the businessmen 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 contact telephone number.
Address: It will indicate the details of the address in Spain, and, where appropriate, the address abroad or a post office box in Spain.
Establishment scope :
You must enter the territory of establishment of the applicant by checking one of the following three options:
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Established in the territory of application of VAT, if it is not established in any of the Foral Treasurys.
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Established in a Foral Treasury, one of the following options will also be completed:
01: Álava
twenty: Guipúzcoa
31: Navarre
48: Vizcaya
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Established in the Canary Islands, Ceuta or Melilla, one of the following options will also be completed:
35: The Palms.
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, 01/31/2006, p.1.-39), a description of the itself and the language with which the description is filled out.
3. Representative.
If the taxable person acts through a representative, he or she must provide his or her identification data.
You must provide an email address and contact telephone number.
Address: It will indicate the details of the address in Spain, and, where appropriate, the address abroad or a post office 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 will be entered.
Number of invoices : The number of invoices documenting the acquisitions of goods or services to which the refund request refers will be recorded.
Number of import documents : The number of DUAS that document 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 or she has not delivered goods or provided services that are deemed to have been delivered 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, marking the corresponding box with an “X”.
5. Pro rata modification from previous year.
If “Communication of the final pro rata for the previous year” has been marked as the reason for presentation, you must enter the four figures for said year and the final percentage of the applicable pro rata.
6. Bank data.
The owner of the bank account in which you wish to receive the refund will be entered, indicating whether the owner is the applicant himself or his 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 in the presentation of each of the annexes will be entered, as well as the document number and a brief description of the content of the annex.