VAT: refunds
Content
Who can apply for a refund
Professionals and businesses who are not established in the Spanish VAT area, but who are established in the EU, may apply for the refund of amounts of VAT they have incurred on purchases or imports of goods or services made within the Spanish VAT area.
Amounts eligible for refund
The refund application must cover the amounts incurred during:
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a calendar year;
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a calendar quarter;
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a period less than a quarter when it relates to the set of transactions carried out in a calendar year.
The total amount of VAT covered by a refund application must be at least:
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EUR 400 in a quarterly application; and
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EUR 50 in an annual application.
Submission of the application
It must be submitted online using the form provided on the e-portal of the tax authority of the applicant’s country of establishment. This authority will forward it electronically to the Spanish Tax Office (AEAT), the body responsible for handling refund applications for Spain as the refunding Member State.
Further information
Find out more about VAT refund applications
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