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Practical manual VAT 2024.

Requirements

  1. Those businessmen or professionals who meet the following requirements can request a refund of the VAT that they have paid or that has been passed on to them in the Spanish peninsular territory or the Balearic Islands:

    1. Be a taxpayer of VAT or a similar tax in your country of residence, which must be proven in the manner indicated in the section relating to " Procedure to request a refund ".

    2. Be established in the Community, the Canary Islands, Ceuta or Melilla or in another third territory.

      In the case of entrepreneurs or professionals established in a third territory other than the Canary Islands, Ceuta or Melilla, the existence of reciprocal treatment in favor of entrepreneurs or professionals established in the territory of application of the tax must be recognized by resolution of the Director General of Taxes of the Ministry of Finance. However, this reciprocity will not be necessary to obtain a refund of the tax incurred on imports of goods and acquisitions of goods and services relating to:

      • The supply of templates, moulds and equipment acquired or imported in the territory of application of the tax by the non-established person for their provision to a business established therein to be used in the manufacture of goods which, upon completion of their manufacture, are shipped or transported outside the Community to the non-established business.

      • Access, hospitality, catering and transport services related to attendance at trade fairs, congresses and exhibitions of a commercial or professional nature held in the territory of application of the tax.

      Nor will this reciprocity be required in the case of entrepreneurs or professionals not established in the Community who are covered by the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain domestic deliveries of goods.

    3. Not having a permanent establishment in mainland Spain or the Balearic Islands or, if you are the owner of one, not having made deliveries of goods or provision of services from said establishment.

    4. That during the period to which the application refers, no operations subject to the same have been carried out in the territory of application other than:

      • Deliveries of goods and services in which the taxpayers of the tax are the recipients of the same by investment.

      • Transport services and their accessory services, exempt from tax under the provisions of articles 21, 23, 24 and 64 of the VAT Law .

    5. That, during the period to which the request refers, the interested parties have not been taxpayers of Spanish VAT by application of the “reversal of the taxable person” mechanism regulated in article 84.Uno.2 and 4 of the VAT Law.

  2. Persons established in a non-EU third territory must previously appoint a representative resident in the territory who will be responsible for compliance with formal or procedural obligations, who will be jointly liable in cases of unjustified return.

    However, entrepreneurs or professionals not established in the Community who are subject to the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods, will not be required to appoint a representative before the Tax Administration.

    This obligation will not be applicable in the case of business owners or professionals established in the Canary Islands, Ceuta or Melilla, nor in the case of business owners established in the European Community.

  3. In the case of businessmen or professionals established in the Community, they will have the right to request a refund to the extent that the goods or services for whose acquisition or import the tax has been borne, are used in the performance of operations that generate the right to deduct the VAT borne, both in application of the provisions of the current regulations of the State where they are established, and of the provisions of the VAT Law.

    To determine the amount to be returned, the rules of the special apportionment apply. These rules also apply to entrepreneurs or professionals established in the Canary Islands, Ceuta and Melilla.

  4. The following will not be returned:

    1. The fees that have been improperly passed on and borne in the case of intra-community deliveries and deliveries for export, exempt from tax in both cases.

    2. The contributions excluded from the right to deduction, as established in articles 95 and 96 of the VAT Law .