Procedure

Form 360-Form 361. VAT. Procedure for VAT refunds to employers or professionals not established in the territory where the tax is applied.

General Data


Name

Form 360-Form 361. VAT. Procedure for VAT refunds to employers or professionals not established in the territory where the tax is applied.

Type of procedure

Tax

Subject

Taxes

Object

The entrepreneurs or professionals not established in the territory of application of the tax, who fulfil certain requirements established in the regulations, may exercise the right to a refund for Value Added Tax they have paid or, as appropriate, which has been applied to them in the territory, in this case, Spain.This procedure falls into three categories:1) Request for the refund of VAT paid in other Member States by business people or professionals established in the territory of application of the tax, in the Canary Islands, Ceuta or Melilla (Form 360)2) Requests for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in the Canary Islands, Ceuta or Melilla: (Form 360)3) Request for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in third countries which with there is a reciprocity agreement: (Form 361)

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company - Citizen

Place of presentation

Online

Documents

The conditions established in the following section, "Procedure Stages" should be taken into account.

Procedure/service stages

Start: At the request of an interested party.For all three categories the request should be submitted electronically via the Electronic Office of the Tax Agency.Procedure: The procedure will be processed with the documents provided or requested.In the case of requests submitted by business people or professionals established in the territory where the tax applies, in the Canary Islands, Ceuta or Melilla, for amounts paid in other member states, once their requests have been received, they will be sent to said member states within a period of fifteen days and said states will be responsible for processing them.In the case of requests submitted by business people or professionals established in the Canary Islands, Ceuta, Melilla or third countries with which a reciprocity agreement has been signed, for amounts paid in the territory where the tax applies, the procedure will be processed by the Tax Agency.Completion: by express resolution. The deadline for the resolution will be 4 months. However, this may be extended to six or eight months if additional or subsequent information is required.

Forms

Form 360 for business people or professionals established in the territory of application of the tax, Canary Islands, Ceuta and Melilla (On-line processing)

Form 360 for business persons or professionals established in the Canary Islands, Ceuta or Melilla (On-line processing)

Form 361 (On-line processing)

Resolution deadline

4 months

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, stating that no economic-administrative claim has been lodged against said ruling.

Information concerning electronic procedure


Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing

Normativa


Normativa Básica

Orden EHA/789/2010, de 16 de marzo, por la que se aprueban el formulario 360 de solicitud de devolución del Impuesto sobre el Valor Añadido soportado por empresarios o profesionales establecidos en el territorio de aplicación del impuesto, el contenido de la solicitud de devolución a empresarios o profesionales no establecidos en el territorio de aplicación del impuesto, pero establecidos en la Comunidad, Islas Canarias, Ceuta o Melilla, y el modelo 361 de solicitud de devolución del Impuesto sobre el Valor Añadido a determinados empresarios o profesionales no establecidos en el territorio de aplicación del impuesto, ni en la Comunidad, Islas Canarias, Ceuta o Melilla, y se establecen, asimismo, las condiciones generales y el procedimiento para su presentación telemática. (BOE 30-marzo-2010)