SPAIN

VAT REFUND TO FOREIGN SUBJECTS

Can you claim the VAT (IVA) you paid for in Spain?

WHO CAN CLAIM?

Companies and professionals not established in Spanish territory, within the European Union and outside the European Union, who have paid VAT (IVA) and who do not deliver goods or render services to Spanish Value Added Tax-payers.

NECESSARY DOCUMENTS

1. Companies and professionals established in the EU must file the following documents:

• An official duly completed VAT refund claim form, together with:
• A document issued by the Competent Fiscal Authority where the Company or professional is established, certifying that the company or professional is a VAT -, or similar indirect-tax payer. This certificate:

• Is valid one years from the date it is issued on.
• Must be presented in Spanish to the Spanish Tax Authorities.
• Original invoices and/or original documents, the VAT (IVA) of which is being claimed. These documents must be in Spanish and must contain the following information:

• Name, address and Fiscal Number (NIF) of both

• the Company or professional providing the goods and/or service, and
• the addressee of those goods and/or services.

• Concept: Goods or service that has been provided that is the object of the operation.
• VAT assessment: clearly and separately indicating: the taxable base, VAT percentage, total VAT and gross amount. Not in the case of tickets issued when buying petrol at a petrol station.

2. Companies and professionals not established in the European Union – only applicable to Canada, Hungary, Japan and Switzerland – must in addition to the above three requirements:

• Appoint a fiscal representative that must be a Company or professional established in Spanish territory
• File a certificate of reciprocity issued by the competent authorities of the country or origin of this Company.

The VAT refund claims of Companies and professionals established in Switzerland are subject to certain limitations. Regarding VAT paid for food expenses and beverages only 50% of this VAT, in its case, will be refunded upon claim thereof.

VAT PERCENTAGES

There are three VAT percentages:

• A General 16% for among others car rentals.
• A reduced rate of 7% for among others catering services, hotels and restaurants
• A reduced rate of 4% for books, newspapers and magazines.

WHAT AMOUNT

The minimum amounts that must be claimed are:

• 200 Euros quarterly
• 25 Euros annually

DEADLINE

The VAT paid during the course of a year can be claimed, either yearly or quarterly, till June 30, of the following year.

HOW LONG DOES IT TAKE

Once a VAT-refund claim has been lodged it takes between 6 and 9 months for money to be transferred.

HOW IS THE VAT AMOUNT REFUNDED

In most cases the amount is transferred to a bank account, the details of which are indicated in the VAT-refund box. The amount is transferred:

- In Euros