Spain

In Spain VAT (or IVA) is applied by a standard 16% rate, thus considerably affecting the costs incurred by your company for any occasional business carried out within the Spanish territory. Such costs may be reduced by recovering the VAT paid.
Indeed, foreign companies residing in a EU country – if subject to VAT in their own country – are entitled to refer to Spanish Tax Authority to recover the VAT paid on expenses such as:
1. booth rental and furnishings for participation in trade shows,
2. other trade show-related expenses such as electricity, air and water supply, flowers, booth attendants and interpreters,
3. participation fees for training courses or conferences,
4. advice fees,
5. oil and toll costs for International Transportation Companies,
6. accommodation expenses (only for clients or others external to the claimant enterprise)

How to claim VAT refund in SPAIN.

In order to claim spanish VAT refund, you shall send us:
1. All the original Invoices displaying spanish VAT. No receipts or other documents may be accepted.
2. A Recent and Original Certificate issued by the relevant Tax Authority of your EU country of residence, stating that your company is registered there for local VAT payment. (Ask for a sample form)
A special Letter of Authority which you should print on your headed paper and sign, by which you authorise us to prepare and submit your claim for refund on your behalf. (Ask for a Proxy form)
Claims may solely be submitted on a yearly, six-monthly or quarterly basis. Refund claims for a total value inferior to € 300.00 will be rejected.

Deadlines for claims.

We shall receive all the documents necessary for the submission of your request by 15th June of the year following the invoice date. The refund claim, as a matter of fact, must be submitted to the relevant Tax Authority by 30th June of the year following the invoice date.
Please Note: Any claims submitted after this terms shall be rejected as not acceptable;

When and How You Get Your Refund

The competent Tax Authority shall pay the refund no later than 6 months from the date the claim is submitted, by way of a direct bank transfer to the account held by the applicant.

Non-refundable VAT

No Spanish VAT refund will be paid on the following services:
– Goods and services for non business purposes
– Goods and services used for activities that are exempt under Spanish Vat law
– Gifts
– Food and beverages in restaurants.

Our tariffs for VAT Recovery in SPAIN is based on the amount of refunded VAT, as per the following table: