Spanish and EU businesses have until 30 September 2025 to claim VAT and IGIC refunds for 2024, subject to applicable procedures and reciprocity conditions.
Spanish companies and foreign businesses have until 30 September 2025 to claim refunds for value added tax (VAT) and IGIC (Impuesto General Indirecto Canario) incurred during 2024.
Specific procedures and deadlines apply depending on whether the VAT or IGIC was paid within the EU, in Spain, or in the Canary Islands, as well as the company’s establishment status and country of origin.
VAT Refund Deadline for Spanish Companies
Spanish companies must claim VAT refunds for 2024 incurred in other EU countries by 30 September 2025 through the Spanish Tax Authority.
VAT paid in non-EU countries requires direct claims to those countries’ tax authorities by their deadlines.
Spanish VAT Refunds for Foreign Companies
EU companies outside Spain can claim 2024 Spanish VAT refunds by 30 September 2025 via their home country’s tax system.
Non-EU companies can claim refunds using Form 361 by the same date if their country has reciprocity with Spain. They must appoint a Spanish tax representative and follow new electronic filing rules from 1 July 2024, including submitting electronic copies of invoices or import documents when the taxable amount exceeds EUR 1,000 (EUR 250 for fuel).
IGIC Refunds for Non-Canary Island Companies
Companies not based in the Canary Islands must submit IGIC refund claims for 2024 by 30 September 2025 using Form 414 to the Canary Islands Tax Administration.
Non-EU companies may only claim IGIC refunds if reciprocity of treatment is recognised by Spanish authorities.
