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Administrative Procedures

General Information

Name

Form 360-Form 361. VAT. Procedure for VAT refunds to employers or professionals not established in the territory where the tax is applied.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
992833
Description

The entrepreneurs or professionals not established in the territory of application of the tax, who fulfil certain requirements established in the regulations, may exercise the right to a refund for Value Added Tax they have paid or, as appropriate, which has been applied to them in the territory, in this case, Spain.

This procedure falls into three categories:

1) Request for the refund of VAT paid in other Member States by business people or professionals established in the territory of application of the tax, in the Canary Islands, Ceuta or Melilla (Form 360)

2) Requests for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in the Canary Islands, Ceuta or Melilla: (Form 360)

3) Request for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in third countries which with there is a reciprocity agreement: (Form 361)

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Requisitos del solicitante
Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html
Documents
  • The conditions established in the following section, "Procedure Stages" should be taken into account.
Deadline for resolution

4 Month(s)

Más información sobre plazos
Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.
Administrative silence interested party
Negative
Competent bodies
  • Tax Agency
End of procedure
No
Appeals
  • Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.
  • Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, stating that no economic-administrative claim has been lodged against said ruling.
Basic Regulations
Regulations applicable to online processing
Regulations approving inclusion of procedure or service in the register
Place of submission
  • Online
Stages of procedure
  • Start: At the request of an interested party. For all three categories the request should be submitted electronically via the Electronic Office of the Tax Agency.
  • Procedure: The procedure will be processed with the documents provided or requested. In the case of requests submitted by business people or professionals established in the territory where the tax applies, in the Canary Islands, Ceuta or Melilla, for amounts paid in other member states, once their requests have been received, they will be sent to said member states within a period of fifteen days and said states will be responsible for processing them. In the case of requests submitted by business people or professionals established in the Canary Islands, Ceuta, Melilla or third countries with which a reciprocity agreement has been signed, for amounts paid in the territory where the tax applies, the procedure will be processed by the Tax Agency.
  • Completion: by express resolution. The deadline for the resolution will be 4 months. However, this may be extended to six or eight months if additional or subsequent information is required.
URl for online processing
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Forms
Requisitos identificación personas físicas
High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
Requisitos identificación personas jurídicas
High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
Identification system(s)
  • Electronic DNI
  • Digital certificate
Integrado en Clave
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Practica notificaciones
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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