VAT refund claim of the VAT quotas borne in other EU member States


Next September 30th, 2015 is the deadline for Spanish VAT taxpayers to apply for the refund claim of the VAT quotas borne in other EU member States during 2014.

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

The European Directive 9/2008/EC establishes the mechanism for the refund of the input VAT quotas by taxpayers established in an EU Member State other than the one where the input VAT quotas have been borne.

Under certain requirements, in so far as a Spanish VAT taxpayer performs transactions in other EU Member State giving rise to input VAT quotas and it does not get the status of VAT taxpayer in such country due to the transactions carried out, it will be entitled to claim for the VAT refund through the special procedure regulated under EU Directive 9/2008/EC.

Spanish VAT taxpayers who intend to claim for the refund of the input VAT incurred in other EU Member State shall apply electronically through the web site of the Spanish Tax Authorities, using the Form 360.

In this regard, the refund claims can be quarterly or yearly, solely referring to the input VAT incurred during the quarter the claim refers to, or during the previous calendar year of the one the application form is filed. Definitive deadline for filing the application form is September 30th of the year following the one the input VAT refers to.

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