Spain: Deadline to claim VAT refunds for 2022 is 30 September 2023
Spanish companies have until 30 September 2022 to file a VAT refunds claim for 2022
Spanish companies have until 30 September 2022 to file a VAT refunds claim for 2022
Spanish companies have until 30 September 2023 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 2022. 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 VAT territory have until 30 September 2023 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 2022.
The 30 September 2023 deadline also applies for the refund of the Canary Island General Indirect Tax (IGIC) paid in the Canary Islands during 2022 (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 July 2023 report [PDF 494 KB] prepared by the KPMG member firm in Spain
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