Form 360: How Spanish Companies Recover VAT Paid in Other EU Countries

• Form 360 is the procedure Spanish businesses and professionals use to request refunds of VAT charged in other EU Member States; it is not a periodic VAT return.
• The Spanish Tax Agency only receives and forwards the application; the refund decision is made by the tax authority of the Member State where the VAT was incurred.
• Eligibility generally applies to businesses established in mainland Spain or the Balearic Islands; cases involving the Canary Islands, Ceuta, or Melilla may follow different rules.
• To qualify, the applicant must be carrying on business activities that would give rise to deduction rights in Spain and, during the refund period, must not have a seat of economic activity, permanent establishment, domicile, or habitual residence in the refunding Member State.
• A foreign VAT charge on an invoice does not automatically make it refundable; the expense type and the refund-country’s rules must be checked first.

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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