PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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

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)