Residents of other European Union States
Learn about the special requirements for obtaining a refund if you reside in a European Union State other than Spain
How can non-residents of Spain who reside in other European Union States apply to be registered in the census of beneficiaries of the refund?
Beneficiaries who are not resident in Spain and have a permanent residence or establishment in the rest of the European Union may request registration in the census of beneficiaries of professional diesel refunds and vehicles owned by them, as well as report subsequent changes in data, using the general procedure, through the electronic headquarters of the Tax Agency.
To process the registration request through the aforementioned electronic office, you must have a NIF granted by the Spanish tax administration and an electronic signature certificate accepted by the Tax Agency, associated with the Spanish NIF , or request it through the intermediation of a social collaborator.
Alternatively, they may request registration by sending the registration application in paper format by certified mail to the competent body.