Refund of input VAT in EU countries. Form 360
During this month of September you can apply for a refund of VAT paid in other EU countries during 2019, using form 360. This would be the case, for example, of expenses that a company has incurred in another EU country and whose supplier has charged the VAT corresponding to that country: hotels, car hire, meeting room hire, access to trade fairs, petrol, purchase of products abroad that were not later transported to Spain, etc.; provided that the VAT incurred in other EU countries would have been deductible if it had been incurred in Spain. If the company is on a pro-rata basis and can only deduct a percentage of the input VAT, it may also apply for a refund of part of the VAT, depending on this pro-rata (this percentage must be stated in the tax return).
To recover the tax, you must apply for a refund using form 360, providing a copy of the invoices justifying the input VAT along with the form. The Spanish tax authorities then communicate the request to the country in which the VAT was borne, so that it can manage the refund.
A refund application (form 360) must be submitted for each country in which VAT has been borne, and in relation to quarterly or annual periods.
With regard to deadlines, it should be borne in mind that: The deadline for filing begins once the quarter or year to which the application refers has elapsed, and ends on 30 September of the following year. Therefore, the deadline for applying for the refund of input VAT during 2019 will end on 30 September.
If you need any clarification in relation to this return and/or you need us to help you process it, we are at your disposal.