Spain VAT refund to Taxable Persons Established in another Member State

Gestoría Sáez Asesoría can advise you about anything relating to VAT in Spain, send us an email now to This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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Under article 171 of Council Directive 2008/8/EC of 12 February 2008, Spanish VAT shall be refunded to taxable persons who are not established in Spain but who are established in another Member State, in accordance with the detailed rules laid down in Directive 2008/9/EC.

To obtain a refund of VAT in Spain, the taxable person not established in Spain shall address an electronic refund application to Spain and submit it to the Member State in which he is established via the electronic portal set up by that Member State (e.g. in Portugal www.portaldasfinancas.gov.pt).

The refund application shall contain the following information:

(a) The applicant's name and full address.

(b) An address for contact by electronic means.

(c) A description of the applicant's business activity for which the goods and services are acquired.

(d) The refund period covered by the application.

(e) A declaration by the applicant that he has supplied no goods and services deemed to have been supplied in Spain during the refund period.

(f) The applicant's VAT identification number or tax reference number.

(g) Bank account details including IBAN and BIC codes.

The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period.

If the refund application relates to a refund period of three months, the amount of VAT for which a refund is applied for may not be less than 400€.

If the refund application relates to a refund period of a calendar year, the amount of VAT shall not be less than EUR 50€.

Gestoría Sáez Asesoría can advise you about anything relating to VAT in Spain VAT, send us an email now to This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Payment Methods: Paypal & Bank Transfer





PONTEVEDRA C/Sagasta 6, 1º, 36001, Pontevedra | WhatsApp +34 639 38 82 68 | saez@saezprofesionales.com

MADRID Paseo de la Castellana, 95, Torre Europa 28046 Madrid | WhatsApp +34 639 38 82 68

PORTO

PONTEVEDRA C/Sagasta 6, 1º, 36001, Pontevedra

WhatsApp +34 639 38 82 68

saez@saezprofesionales.com

MADRID Paseo de la Castellana, 95, Torre Europa 28046 Madrid

WhatsApp +34 639 38 82 68

PORTO

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