Spanish VAT refund claim for taxpayers non-established in the EU


The next September 30th, 2015 is the deadline for non-EU taxable person to apply for the refund claim of the VAT quotas borne in the Spanish VAT territory during 2014.

This deadline is definitive, so in case of exceeding it will not be longer entitled to apply for the VAT refund

Normally, only business operators established in a country to which Spain has concluded a reciprocity agreement are entitled to apply for the VAT refund. At present, countries with reciprocity agreement are: Switzerland, Norway, Japan, Canada, Israel and Monaco. For such purposes a Spanish tax representative must be appointed in order to file the application Form.

Nevertheless, as from 2015 new scenarios have been implemented for the VAT recovery by non-EU operators, thus even if a reciprocity agreement is not in place, any taxable person established in a non-EU territory is enabled to apply for the VAT refund claim corresponding to the acquisition of the following goods and services:

  • The provision of jigs, molds and equipment acquired or imported into the VAT territory by the not established taxable person, for putting this at the disposal of a taxable person established in its territory to be used in the manufacture of goods that will be dispatched or transported outside the Community with destination to the non-established taxable person, provided the goods are transported at the end of the manufacture with destination to the non-established taxable person, or destroyed.
  • The services related to the access, accommodation, restaurant and transport, which are linked to the attendance of fairs, congresses and expositions of commercial or professional purposes, which take place in the Spanish VAT territory.

Herein is attached a presentation where showing the refund claim procedure and Diligens’s services in this regard.

Click here if you want more information about our VAT services or you can contact us at

VAT refund claim for non-EU VAT operators_2015

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