VAT refund claim for non-established companies

European Directive 2008/9/CE establishes the mechanism to claim the refund of value-added tax paid by taxable persons not established in the Member State of refund, but established in another Member State of the European Union.


On the other hand, for non-EU resident entities, it is Directive 86/560/CE that regulates the procedure for the refund of Value-Added Tax paid in the territory of application of the Tax by businesspeople or professionals established in third countries. To that end, and strictly referring to VAT refund claims that can be filed with the Spanish Tax Agency, there has to be an agreement on reciprocal treatment between Spain and the country in which the taxable person claiming the refund is established. The refund is conditional upon, as with other business people established in other EU countries, compliance with the requirements and procedures provided for in Article 119 of the Spanish VAT Law and Article 31 of its Regulation.


In the enclosed document we review the deadlines and other requirements to claim this refund.

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