A company established in a member country of the European Union that has incurred certain taxable expenses in France may recover VAT from the moment it has not carried out a taxable transaction in that country.

WHAT CONDITIONS MUST BE MET IN ORDER TO CLAIM A REFUND OF VAT IN SPAIN?

The VAT is then deductible from its professional expenses and the company can then benefit from a more or less refund of the costs incurred during commercial service. This article is therefore intended to assist you in your administrative procedures and summarizes the main elements of the VAT refund procedure in Spain.

This article is intended for companies based in the EU. If you are a company based outside the European Union, it is mandatory that you appoint a tax representative in the country to take care of the procedures. This representative must be subject to VAT, resident in Spain, and accredited by the tax authorities.

Do not hesitate to contact us for more details, or visit the page dedicated to VAT refunds for countries outside the EU.

SPANISH VAT REFUND PROCEDURES

First of all, you must remember to list the expenses that can be reimbursed according to your expenses.

Below you will find a summary table of deductible expenses, but beware, it is not exhaustive, some categories may have special features.

  • Hotel and accommodation                              YES
  • Catering                                                        YES
  • Invitations                                                     YES
  • Transportation of persons                               NO
  • Car rental                                                      YES
  • Gasoline                                                       YES
  • Diesel                                                           YES
  • Conferences and seminars                             YES, if VAT is charged
  • Trainings                                                      YES, if VAT is charged
  • Transportation                                              YES, if VAT is charged
  • Stand rental                                                 YES

You can also visit our page dedicated to the 12 techniques to become a VAT refund expert.

THE REQUIREMENTS TO APPLY FOR A REFUND IN SPAIN

First of all, you must know that the request must be made before September 30 of the year n + 1.

This must be formulated through an electronic form available on the portal of the tax administration of your country of origin.

The submission of your file can be quarterly or annual. It is important to respect the minimum amounts if you want to make this request: 400 euros or the equivalent in local currency if the repayment period is between 3 months and less than a calendar year, 50 euros if the period refers to a calendar year.

You can also consult the official document of the European Commission for more information on the procedure to submit your file to the Spanish Tax Administration.

WHAT SUPPORTING DOCUMENTS SHOULD BE SUBMITTED FOR YOUR VAT RECOVERY FILE?

Invoices are mandatory if their amounts exceed 1000 euros. If the invoice refers to gas oil expenses, you are also required to submit invoices for amounts greater than or equal to 250 euros. You can also attach them directly to your electronic file on the platform (the maximum file size must not exceed 5 MB).

We advise you to submit a complete and valid file on a trial basis in order to start a faster procedure and avoid any inconvenience during the procedure.

WHAT IS THE SPANISH VAT REFUND PERIOD?

The Member State will then have 4 months to process your entire file from the date of receipt of the electronic file. However, if the administration requires additional documents, the deadline can be extended to 8 months. If the file is approved, payment will be made within 10 working days. If your request is denied, the reason will be communicated within 8 months of receipt. Also note that if repayment is late, interest may then be paid. It is always possible to appeal against a rejection notice or a partial rejection.

In doing so, you can of course contact a tax advisor or a tax representative, who will certainly be able to help you.

This solution is often used when the amounts of deductible VAT are large or when the categories of expenses require an in-depth analysis.

For more information about our services, please visit our dedicated page or contact us through our contact form. We will be happy to assist you in your efforts and take care of your refund requests.