- Under Article 31.5 of Spain’s VAT Regulation (Royal Decree 1624/1992), the “tax amount” stated in a VAT refund claim is interpreted as the total VAT related to all invoices included in the refund application, not as an amount determined invoice by invoice; this follows the TEAC’s June 19, 2025 ruling (RG 00-06704-2023).
Source: serviciostelematicosext.hacienda.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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