6. Refunds to certain non-established entrepreneurs or professionals

With from July 1, 2024 and indefinite validity Royal Decree 1171/2023, of December 27, introduces the following modifications in relation to the procedure for refunding incurred by certain entrepreneurs or not established in the territory of application of the Tax or in the Community, Canary Islands, Ceuta or Melilla:

• The first refund request submitted by a representative on behalf of a specific applicant must necessarily be accompanied by the corresponding power of representation, but it will not be necessary for said document to be provided prior to the submission of the request.

• The application must be accompanied by electronic copy of the invoices or import documents when the taxable base stated in each of them exceeds the amount of 1,000 euros in general or 250 euros in the case of fuel.