How to Get a VAT Refund from Spain
Who can Claim VAT Refunds?
VAT Refunds for EU Companies
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 .
VAT Refunds for Non-EU Companies
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).
Spain VAT Rates: 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 Rates: 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 Rate 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 Companies
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 Companies
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 Companies
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 Companies
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.