A GUIDE TO VAT REFUNDS
FROM SPAIN

Barcelona, Spain

How to Get a VAT Refund from Spain

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Spain, you may be eligible to claim back Spanish VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Spanish VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Spanish VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC . Here you will find a simplified summary of the vat refund procedures.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Spain VAT: IVA

Standard rate    21%

Reduced rate     10%  – This applies to some foodstuffs, accommodation, restaurants and transport

Reduced rate     4% – This applies to some food stuffs and some pharmaceutical products

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

Spain VAT: IVA

Standard rate 21%

Reduced rate 10% – This applies to some foodstuffs, accommodation, restaurants and transport

Reduced rate 4% – This applies to some food stuffs and some pharmaceutical products

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity. Spain apply reciprocity in some instances and not others.

Based on article 119 Bis. 3rd of the VAT Spanish Law, Spain DO NOT apply reciprocity regarding VAT charged on costs associated with;

  • fairs/events/congresses
  • tooling manufactured and delivered in Spain

This means all companies regardless of their country of residency can reclaim the VAT on these services.

Spain does apply the Rule of Reciprocity on other vatable services. This means only EU countries and those non-EU countries with a reciprocal agreement in place may apply for a VAT refund, that is Canada, Israel, Monaco, Norway, South Korea and Switzerland.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Manufacturing and delivered tooling in Spain
  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Manufacturing and delivered tooling in Spain

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Spain may request scanned images of original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. Power of Attorney (Legalised and Apostilled)
6. Certificate of Status
7. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Spain may request scanned images of original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. Power of Attorney (Legalised and Apostilled)
6. Certificate of Status
7. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.