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Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

1. Identification of the applicant

  • “Country of headquarters” and “Tax identification number in country of headquarters. TIN” : The country of the headquarters of the requesting entity and its tax identification number in that country (TIN) must be indicated. (The country of headquarters does not necessarily refer to the country of the parent company. Refers to the country of the specific requesting entity)

    In the event that the requesting entity belongs to a group of entities for the purposes of VAT , the same content must be entered in this box as that indicated in the “Individual TIN within the group” field. . See instructions for this field.

  • “ NIF ”: If you have a NIF assigned by the Spanish Tax Administration, you must enter it in this field.

  • “Belongs to a group of entities”: If the requesting entity belongs to a group of entities for the purposes of VAT or similar tax within the country of headquarters, it must indicate it in this field. In that case, each entity of the group that has supported VAT in Spain must present its own request for the refund of those fees, separately and independent of the requests that other companies in the same group may present. tax group.

    In this case you must check the “Belongs to a group of entities” field and enter:

    • “ TIN Group ”: The group's tax identification number must be indicated in the country where it is located.

    • “ Individual TIN within group ”: The number that identifies the requesting entity individually in its country of headquarters for tax purposes must be indicated.

    In the event that the tax identification number is unique for the entire tax group, so that the requesting company does not have an individual identification number in the country of headquarters, together with the first refund request of the entity, it must be provided by registration a written in which the identification number of the group is associated followed by an order number to each company in the group that intends to submit requests for refund of VAT in Spain. In the following refund requests that each of these companies may submit, the same number must be used.

    For example, companies in a British tax group XX, with UK identification number XU0123456, which is made up of 10 companies, 3 of which have borne VAT in Spain: They must request the following association for these 3 companies, indicating, where applicable, the parent company status of one of them:

    • Company X0 (parent company): XU0123456000

    • Company X1: XU0123456001

    • Company X2: XU0123456002

    In this way, for the sole purposes of processing VAT refund requests through form 361, each specific requesting entity (for example, company X1) will be identified with that fictitious TIN (XU0123456001), which must be entered in this box. This number must also be entered in any VAT refund requests that the entity submits in the future as long as it continues to belong to the same tax group.

    If another company in the same group later wishes to submit its own refund request, it must be coordinated with the rest of the companies in the group, since in no case may an order number (fictitious ending of the TIN) be assigned that has already been previously assigned to another entity in the same group.

  • “Phone ” and “ Contact Email ”: Please indicate the telephone number and email address of the requesting entity.

  • “Address ”: Please indicate the full address of the requesting entity.

  • CNAE/NACE ”. The applicant must indicate the description of the business or professional activity carried out in accordance with the provisions of Regulation (EC) No 1893/2006 of the European Parliament and the Council of 20 December 2006 establishing the statistical classification of economic activities, NACE revision 2.

  • Pro rata of VAT ”: The percentage of VAT or similar tax borne in the acquisition of goods and services that is deductible in the economic activity carried out in the applicant's country of headquarters must be indicated.