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 made from the "Voluntarily subscribe to electronic notifications" service on the Tax Agency's electronic headquarters.

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

It is important to correctly enter the data on the cover page or "Capture of basic application data". If there is an error in the capture of basic data (for example, format or date) and you have clicked the "Send" button, to correct it you must complete all the fields again, import a previously correctly saved declaration or correct it manually in the logical design of the file.

To continue press the "Submit" button.

After clicking "Submit" the online form for Model 360 will be displayed, according to the data entered in the basic data capture, on page 1.

After the general information you must indicate the activity code or codes. To do this, click on the question mark icon in the "Activities" section.

In the activities drop-down menu, select the 4-digit code that corresponds to your activity by clicking on the corresponding number.

Once selected, it will be reflected in the form and you can continue to complete the declaration.

After the information on the activities, you have fields to submit electronic copies of invoices or import documents per record. As the notice indicates, click on the question mark to access.

A registration form will appear in which the corresponding data must be indicated.

You can attach the necessary information or documents. Click submit to reflect it in the form.

If you have any questions about how to complete the form, you can consult the help for Form 360. You can also raise your doubts about this model and questions about the VAT refund procedure to those not established in the VAT virtual assistant.

When completing the declaration, it will be necessary to add the invoices to the form to document each entry on the form. To do this, go to page 2 where operations are registered.

IMPORTANT:

Incorporate the invoices in such a way that the negative invoices are last so that the sum is not erroneous.

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

If there are negative operations, it is advisable to start with an operation with a positive result to avoid problems with the sums. In addition, all the data for each operation must be completed.

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.

At any time, while filling out the form, you can press the "Save" button, which will generate a file NIF. 360.txt, a plain text file that will be saved in your browser's default downloads folder, however, you can select a different location if you wish.

Before allowing us to save the file, if not all fields of the request have been completed, we will get a validation notice, although this does not prevent saving the information.

This file can be imported either into a new form or into the file submission of Model 360. Use the "Choose file" or "Browse" option, depending on the browser used, to locate the file NIF. 360.txt that has been saved on your computer. You can also import a file obtained with an external program, as long as it complies with the correct logical design.

Once you have completed the form, click "Submit".