- Form 361 is the electronic refund claim used by businesses and professionals established outside the EU, the Canary Islands, Ceuta and Melilla to recover Spanish VAT incurred in mainland Spain and the Balearic Islands.
- It is not a periodic VAT return and cannot be used to recover Canary Islands IGIC or Ceuta/Melilla IPSI; refund eligibility must be assessed under Spanish VAT deduction rules before filing.
- Form 361 differs from Form 360: Form 360 is for EU-established businesses (and in some cases Spain/territorial VAT procedures), while Form 361 is for third-country businesses claiming directly from the Spanish Tax Agency.
- Refunds under Form 361 depend on meeting Article 119 bis conditions, including reciprocity for the applicant’s country and any requirement to appoint a Spanish representative.
- Eligibility is not automatic just because Spanish VAT was charged; the underlying transaction, correct VAT treatment, and supporting documentation must be reviewed to determine whether the tax is actually recoverable.
Source: irglobal.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.
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