Formalities
Form 360
Applications for refunds of input VAT paid in other Member States by entrepreneurs or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla.
Form 360
Applications for refunds of input VAT paid in the territory where the tax applies by business people or professionals established in the Canary Islands, Ceuta or Melilla.
Form 361
Applications for refunds of input VAT paid in the territory of application of the tax by entrepreneurs or professionals established in third countries with which there is reciprocity.
Processing status
Claims for refund of input VAT in a Member State where you are not established:
- By traders or professionals established in other Member States who have borne VAT in Spain.
- By traders or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla who have borne VAT in other Member States.