- Order HAC 498/2024 modifies model 361 for VAT refund requests
- Changes made to article 8 and annex of model 361 approved by Order EHA/789/2010
- Effective from July 1, 2024, applicable to all requests submitted after this date
- Order also modifies Order EHA/789/2010 regarding VAT refund requests for certain non-established entrepreneurs or professionals
- Conditions and procedure for electronic submission established
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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