If you are a company or professional and your residence are out of UE (European Union) , you could request to the Spanish Goverment the refund of the VAT tax that you have paid in Spain when you have bought services and products and paid them with VAT tax.
The condition to refund is:
- To appoint previously a resident representative in Spain that must fulfil the material and formal obligations, to respond jointly and again in the cases of wrongful return, and to complete and transmit the request for return on the Internet. The resident representative MUST have and certificate of digital signature issued by a company accredited by the Spanish Government
- To send, previously, to the national Tax Management Office, tax certification of the state where it is established that accredits its status as a taxable person of the VAT or similar tax of that State in the period in which the quotas have been accrued whose return is requested.
The originals of the invoices and other supporting documents of the right to return during the limitation period of the tax must be kept at the disposal of the tax administration.
We can help you to prepare the documentation and fill the necessary forms here
Is there a minimum refund application amount?
The total amount of tax in the refund application may not be less than €400 (in the case of quarterly applications) or €50 (in the case of annual applications).
To which period can the refund application refer?
The refund application may comprise the taxable amounts charged during a calendar quarter or over a calendar year. It may also refer to a period shorter than a quarter in the case of a series of transactions carried out in a calendar year.
Upon filing a refund application referring to a specific period, any invoices not included therein shall be included in a separate annual application.
What are the applicable regulations?
Directive 2006/112/EC of the Council of 28 November 2006.
Directive 2008/9/EC of the Council of 12 February 2008.
Directive 86/560/EEC of the Council of 17 November 1986.
VAT Act nº 37/1992 of 28 December: Articles 117.bis,119 and 119.bis, following text revision carried out in Act 2/2010 dated 1 March (Official State Gazette, 02/ 03.10), with effects from 1 January 2010
R. D.1624/1992 of 29 December passing the VAT Regulations: Articles 30 ter, 31 and 31 bis, following text revision carried out in Act 192/2010 dated 26 February (Official State Gazette, 02/03/10).
Order EHA/789/2010, dated 16 March (Official State Gazette of 30.03.10).
What is the deadline for filing my refund application?
The period for filing the refund application starts on the day following the end of a calendar quarter or calendar year, as the case may be, and ends on 30 September of the year following the calendar year in which the referenced tax amounts were charged.
The refund shall be obtained by means of bank transfer to a financial institution established in any Member State.
The following bank account details must be provided:
*Name of the Bank Account holder, I.B.A.N. (International Bank Account Number) and SWIFT-BIC Code.
It should be taken into account that the bank account holder must be the applicant or a filing party with a power of attorney specifically authorising them for collection of said refund.
How and where can a refund be requested?
Requests for the refund of Value Added Tax paid in a territory where Spanish tax applies by Employers or Professionals established in third party countries with which a reciprocity agreement is in force or without a reciprocity agreement in force for certain goods and services.
Law 37/1992 on Value Added Tax: article 119 bis (as laid out in Law 28/2014 of 27 November – (Official State Gazette of 28)
R.D. 1624/1992, VAT regulation: article 31 bis
These refund applications are included under the procedure established in Directive 86/560/EEC, of 17 November 1986, by the European Communities Council.
Therefore, refund applications for VAT paid in Spain shall continue to be filed directly in the Member State of Refund – in this case, Spain -.
As of 1st January 2010, all requests must be submitted electronically.
It is a prior mandatory requirement that applicants designate a representative established within the territory where the tax applies, who shall fulfil the corresponding formal or procedural obligations and shall be jointly and severally liable in cases of undue refunds. This representative shall be responsible for electronically filing the refund application.
Prior to submission, the following documents must be sent to the National Tax Management Office (Paseo de la Castellana, nº 147, bajo, CP: 28046 MADRID), by registered post:
- A certificate issued by the relevant authorities in the Country where the taxpayer is established, stating that business or professional activities subject to Value Added Tax or an equivalent tax have been carried out in that Country during the period that the request pertains to.
- The original power of attorney granted in the presence of a notary public to a resident representative; this must expressly state that the grantor has the authority to act in the name of the person or organisation represented, the place and the date when the power was granted, the first name and surnames or the trade name, the address and tax ID number of the employer or professional ceding the power, the ID details and address of the representative, as well as the specific authority conferred by the power, among which must be expressly included the authority to electronically file form 361. If the representative also wishes to be approved to receive Value Added Tax refunds in his or her name on behalf of the requestor, this must be expressly stated in the power of attorney. The power of attorney must be drafted wholly in Spanish or translated by a sworn interpreter or translator. If the Notary Public is not Spanish, the power of attorney must carry the Hague Apostille. In the event that the Notary’s country of residence has not subscribed to the Hague Convention, it must be duly legalised.
From 1 January 2015 a reciprocity treatment agreement is not required in the country in which the employer or professional applicant is based, in relation to the goods and services that are indicated below:
- Templates, moulds and equipment acquired or imported to be used in the manufacture of goods that are exported to the non-established employer or professional or destroyed.
- Services regarding access, the hospitality industry, restaurant services and transportation linked to the attendance at fairs, congresses and exhibitions of a commercial or professional nature that are held in the territory in which the tax is applied (Peninsula and Balearic Islands).
- Employers or professionals not established in the Community that register for the applicable special regime for telecommunications, broadcasting or television services and services provided electronically, will be entitled to the refund of the VAT fees borne by the acquisition or import of goods and services that must be considered carried out in the territory in which the tax is applied, provided that these goods and services are allocated to the provision of telecommunications, broadcasting or television services and electronic services.