Submission of requests for VAT refund to Non-Residents (Form 360)

Submission of the VAT refund request through the form (model 360)

In order to request a refund of VAT it is necessary to meet a series of requirements, such as having a digital signature or being subscribed to the telematic notification service, specifically, to the AEATPI20050425IVANOR procedure. Subscription is done through the "Voluntarily subscribe to electronic notifications" service on the Tax Agency's online site.

If the submission is made on behalf of a third party (i.e., the submitter is different from the applicant), and the submitter wants to receive notifications from the applicant, they must also be authorized to receive Form 360 notifications from that applicant. That is, you must have the specific NOTIVANOR power of attorney procedure enabled (or the general procedure, GENERALNOT).

When you access the form, you will see an initial window where you must complete the requested information. To continue, click the "Accept" button.

After clicking "Accept," the online form for Model 360 is displayed, based on the information entered on the initial screen. Enter the rest of the information in the general information boxes.

After the general information, indicate the activity code(s). To do this, in the " Activities " section, click on the "New record" icon, identified by a blank sheet with a green "+" above it.

Select the 4-digit code that corresponds to the activity. To do this, click on the "Code" drop-down menu and click on the corresponding number. If you need to add more records, click the "New Record" icon again.

Once selected, click "Return to Activity Table" to continue completing the declaration.

In the following section, fill in the details of the representative .

On page 2 , sections 4 and 5 are automatically completed, once the details of the transactions for which the VAT refund is requested are indicated in section 8 (page 3).

In section 6 enter the bank details :

And in section 7, incorporate the codes of the registry entries of the electronic copies of the invoices or import documents by registry. To do this, click on the "New Record" icon identified by a blank sheet with a green "+" above it.

Next, click on the literal " Registration procedure ".

In the new window that opens, you'll find a registration form where you must enter the relevant information.

Attach the necessary information or documents by clicking the "Add Files" button . Click "Select Files" to access the file browser and choose the file you want to attach. From the "Help" option, you can find more information about the accepted file types and sizes. Then, click the "Submit" button so that it is reflected in the VAT refund request form .

Once you have submitted the registration entries, return to the Annexes screen on the refund request form to continue with the declaration. Click “Return to attachments table.”

Then go to page 3 and in section 8 click on the "New record" icon identified by a blank page with a green "+" above it to fill in the data corresponding to each operation.

Once you have entered the invoice data, in the subsection " Nature of the goods and services acquired ", you must create the record by clicking on the "New record" icon identified by the blank sheet with a green "+" above it. Enter the corresponding code by clicking on the drop-down menu.

If there are more records, click the "New Record" icon again to add them.

Once you've finished adding codes, click "Return to the nature table," where the natures of the goods/services you've selected will be reflected.

There is the possibility to " Save " the data of a declaration and then retrieve it by pressing the " Load " button. To retrieve data from a saved return, you must access the filing process and, after entering the data on the initial screen, click "Upload" at the bottom of the form.

When you click "Upload," you'll receive a notice indicating that the data entered so far in the declaration will be deleted. Click "Yes" to continue uploading your saved return.

The stored statements are then displayed, so choose the one you want, select it, and press "OK."

Once you have completed the form, press " Sign and Send ".

IMPORTANT:

The number of transactions does not necessarily have to match the number of invoices registered.

Note: The submission of VAT refund requests through the online form only allows a maximum of 202 operations. If this number of operations is exceeded, the submission route is by sending a file, following the registration design of the model.