Spain Tightens VAT Refund Rules for Non-EU Businesses, Impacting U.S. and Other Foreign Claimants

• The Spanish Tax Authority has tightened requirements for VAT refund claims by non-EU businesses, leading to more rejections.
• U.S. companies and claimants from countries without VAT face rejections because their certificates do not prove VAT liability.
• Claimants from countries with VAT also face issues if their certificates have formal deficiencies.
• The new approach may conflict with the 13th Directive’s intent and could reduce Spain’s appeal for business and tourism.
• Non-EU businesses should expect more administrative work and may need to consider alternative structures to manage Spanish VAT.

Source: fintua.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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