Spain: Deadline to claim VAT refunds for 2021 is 30 September 2022
Spanish companies have until 30 September 2022 to file a claim for the refund of VAT paid in other EU countries during 2021.
Spanish companies have until 30 September 2022 to file a claim for the refund of VAT
Spanish companies have until 30 September 2022 to file a claim—through the Spanish tax authority’s website—for the refund of value added tax (VAT) paid in other EU countries during 2021. In cases of VAT paid in non-EU countries, companies must file claims for refund directly with the tax authorities of each such country, in accordance with the applicable deadlines.
Likewise, EU companies that are not established in the Spanish territory have until 30 September 2022 to file a claim—through the mechanism established by the tax authorities of the country in which they are established—for a refund of VAT paid in Spain during 2021.
The 30 September 2022 deadline also applies for the refund of the Canary Island General Indirect Tax (IGIC) paid in the Canary Islands during 2021 (while this territory is outside the scope of Spanish VAT, it applies as a similar indirect tax). This refund is to be claimed before the Canary tax authorities following the special procedure established for such purposes (i.e., through the submission of the 414 Form).
Read a September 2022 report [PDF 490 KB] prepared by the KPMG member firm in Spain
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