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

Sending a presentation file for the VAT refund request (form 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. This subscription is made from the "Voluntarily subscribe to electronic notifications" service on the Electronic Headquarters of AEAT .

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).

The presentation file must comply with the structure established in the published logical record design. You can consult it in the "Registration designs" option in the "Help" section of the Tax Agency website.

IMPORTANT:

After identifying yourself with an electronic certificate, you will see the file submission page. Click " Import DR " to import the file.

Once the file is uploaded, all the data is entered into the refund request form.

On page 2 the details of the requested refund, the modification of the prorated amount for the previous year, the bank details and the attachments are loaded.

On the next and last page, page 3 , the list of loaded operations is shown

Finally, click on " Validate statement ". Any errors (if any) are shown for correction before submission. If there are no errors, "No errors" is indicated. If everything is correct, click " Sign and Send " to submit the declaration.