Companies in Spain can claim value-added tax (VAT) refunds paid in other EU countries during 2023 until 30 September, 2024. This process can be completed through the Spanish tax authority’s website.
Similarly, EU companies not established within Spanish VAT territory also have until 30 September, 2024, to seek a refund for VAT paid in Spain during 2023. These claims should be submitted through the tax authority’s mechanism in their respective countries of establishment.
Return request period
The deadline for submitting the refund request will end on 30 September following the calendar year in which the fees have been paid.
Minimum amount of the refund request
The amount of VAT requested in a request relating to a refund period of less than one calendar year, but not less than three months, may not be less than EUR 400. If the refund request refers to a refund period of one calendar year or the remaining part of a calendar year, the amount of the Tax requested may not be less than EUR 50.
Payment methods
The refund shall be obtained by means of bank transfer to a financial institution established in any Member State. Taxpayers requesting fund requests must provide bank account details such as the name of the holder of the bank account, IBAN (International Bank Account Number), and the SWIFT Code.
It should be taken into account that the bank account holder must be the applicant or a filing party with a power of attorney authorising them for collection of said refund.
