VAT: refunds
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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 reimbursement application may include the amounts incurred during:
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a period of not more than one calendar year and not less than three months;
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a period of less than three months where that period constitutes the remainder of the calendar year.
Once a reimbursement application has been submitted for a specific period, any invoices not included in the reimbursement application must be submitted in a new annual application.
The total amount of VAT covered by a reimbursement application must be at least:
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EUR 400, if the reimbursement application is for a reimbursement period of less than one calendar year, but not less than three months;
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EUR 50, if the reimbursement application is for a reimbursement period of one calendar year or the remaining part of a calendar year.
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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