Traditionally, Spain provided for VAT refunds to taxable persons from non-European countries (i.e. 13th Directive Refund request) on the basis of the so called Reciprocity Principle. Only taxable persons established in a jurisdiction which entered into a reciprocity agreement[1] with Spain can in principle claim a VAT refund.
As of September 15th 2015 however, Spain allowed for various exceptions to this reciprocity principle. From this date the Spanish input VAT relating to a number of transactions is refunded by Spain to companies in all non-European countries
Source: WTS
Latest Posts in "Spain"
- Cargo Manifest Guide v2.11 Released: Updates on EDIFACT, Validations, and RSS Authorization
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions
- VAT Exemption Code 9022 for Special Regime Operators with Global Guarantee
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Understanding Spain’s Royal Decree 1007/2023: Digital Billing Records and Fiscalization Compliance
