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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

4. Bank details

  • Account holder name ”: must be the applicant himself or the representative.

    In the event that the representative is appointed, it is necessary that the power granted by a notary public expressly authorizes him to collect the refund.

  • As :” in this field you must select the option:

    • “Applicant” when the bank account holder is the applicant himself.

    • "Representative with power of collection" when the bank account holder is the representative and has the corresponding power of collection granted by a public notary and is provided in this application if it is a first application or has already been previously provided to this Administration in a previous application and remains in force.

  • IBAN/Bank Account NO IBAN ”: The refund will be obtained by bank transfer, for which you must indicate in your request the IBAN (International Bank Account Number) or the bank account outside the SEPA area (NOT IBAN) in which you wish the refund to be made, if applicable. If you use a “NON IBAN bank account”, you must include your SWIFT-BIC code.