Spanish Tax Authorities will allow VAT refunds through EU bank accounts


The Spanish Tax Authorities have modified the Spanish VAT return (303 form) in order to include the possibility for tax payers of including an IBAN of a SEPA bank account of EU countries different from Spain.

In this regard, in case of a VAT credit to be refunded, the tax payers will not be obliged, any longer, to include a Spanish bank account but they will be able of including an European one. It would also be possible to include a bank account from Norway, Iceland, Liechtenstein and Switzerland.

Notwithstanding this, in case of a VAT debt it is still necessary to handle this payment through a Spanish bank account.

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