Reimbursement of the VAT paid outside of Spain

Did you know that you could get the refund in Spain of the Value Added Tax that you paid on invoices issued by other companies situated in the European Union and outside of Spain?

The tax advisors of the team of Arcos & Lamers Asociados, accountants and lawyers in Marbella, Málaga, Spain are pleased to inform you about the general aspects you need to take into account when requesting the refund of the VAT paid abroad to the Spanish tax office.

Remember that you cannot deduct this VAT from your tax returns you file in Spain. You must request the refund by means of Spanish tax form number 360 together with a copy of the invoices that proof you paid the VAT abroad. The form 360 will be used by businessmen and professionals who request the refund of the sums paid in the European Union for the purchase or import of goods or services.

Of course, it will be the Spanish tax office who will arrange, on behalf of the taxpayer, the refund with the country where the VAT has been paid.

The refund of the VAT paid outside of Spain is requested by means of the form 360.

Minimum amount for the refund of the VAT paid in the United Kingdom for example.

The minimum amounts of the VAT of which the refund can be requested in Spain are as follows:

400 euros in requests of the paid VAT in quarterly periods.

50 euros in requests of the paid VAT in case the refund is done in yearly periods.

With regard to the deadlines to file model 360 for the VAT refund paid outside of Spain, you can do so quarterly or yearly. The period terminates on the 30^th September of the next year.

Get your VAT refunded as soon as possible! 

In case the VAT that needs to be reimbursed is higher than the minimum amount, in general 400 euros, then model 360 may be filed at the end of the quarter without need to wait until September of the next year.

 Who can request the refund of the paid VAT?

To successfully achieve the reimbursement of the VAT paid outside of Spain you must have paid this VAT in the frame of your business activity.

How do you file your request for refund of the VAT paid abroad?

With regard to the place and method of filing the form, it is obligatory to file to follow the procedure by the Internet.

Do not hesitate to contact the qualified lawyers and economists of the law Arcos & Lamers Asociados!

María Teresa Arcos, lawyer in Marbella.

Wim Lamers, accountant (economist) in Spain.