- Deadline for VAT and IGIC refunds for 2024 is 30 September 2025.
- Spanish and EU businesses must follow specific procedures and reciprocity conditions.
- Spanish companies claim EU VAT refunds through the Spanish Tax Authority.
- VAT paid in non-EU countries requires direct claims to those countries.
- EU companies outside Spain claim Spanish VAT refunds via their home tax system.
- Non-EU companies use Form 361 for Spanish VAT refunds if reciprocity exists.
- New electronic filing rules apply from 1 July 2024 for non-EU companies.
- IGIC refund claims for non-Canary Island companies use Form 414.
- Non-EU companies need reciprocity for IGIC refunds.
Source: regfollower.com
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.
