10 July, 2018

Refund of Spanish VAT to non – established entrepreneurs or professionals

Taxpayers established in a member state of the European Union must submit an electronic refund request using a form contained on the website of the Tax Administration of the State where the applicant is established.

Entrepreneurs not established in the European Union must file the application through the Spanish Tax Agency web page AEAT.

Entrepreneurs or professionals, established out of the Spanish VAT territory (TAI), may recover input VAT on purchases made, when used in their business or professional activities.

European Union regulations provide for special procedures for Value-Added Tax (VAT) refund and, according to them, Spanish legislation has distinguished two procedures to apply for the VAT refund depending on whether it refers to an entrepreneur established in a Member State (MS) or in a third country.

In all cases, it is mandatory to respect the legal terms to apply for the refund and not lose the right to it.

✔ It is necessary that the entrepreneur / professional does not have a permanent establishment (PE) in the TAI (or in the case of non – EU entrepreneurs / professionals, they cannot have a PE in the UE, The Canary Islands, Ceuta or Melilla) or that, being established, they do not carry out from the PE sales or the provision of services in the period in which the refund is sought, except for the cases where:

  • they carry out supplies of goods and services for which the VAT payer is the recipient; or,
  • they carry out transport and ancillary services exempt from VAT.

✔ With regard to those entrepreneurs established in third countries, the applicant must be established in a country with which the General Directorate of Taxes has decreed a reciprocal treatment. Nowadays, this treatment has been determined with Monaco, Switzerland, Canada, Japan, Norway and Israel.

However, from 2015 onwards, it is possible to apply for the VAT refund irrespective of where is the entrepreneur established, in the following cases:

  • supply of templates, moulds and equipment; or,
  • for restoration, hostelry or transport services.

As an additional requirement, they must have a tax representative resident in the Spanish VAT territory.

✔ Taxpayers that are established in a MS must submit an electronic refund request using a form contained on the website of the Tax Administration of the State where the applicant is established.

Entrepreneurs not established in the EU must file the application through the Spanish Hacienda web page.

The deadline for submission begins on the day following the end of each quarter or calendar year and ends on the 30th September of the subsequent calendar year to that in which the amount of VAT was paid.


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T+34 91 192 21 22

General Mitre 28-30 08017.
T+34 93 363 65 10

Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




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