Spain: Deadline to claim VAT refunds for 2023 is September 30, 2024
Spanish companies have until September 30, 2024, to file a claim for the refund of VAT paid in other EU countries during 2023.
Spanish companies have until September 30, 2024, 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 2023.
Likewise, EU companies that are not established in Spanish VAT territory have until September 30, 2024, to 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 2023.
The September 30, 2024 deadline also applies for the refund of the Canary Island General Indirect Tax (IGIC) paid in the Canary Islands during 2023 (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 2024 report prepared by the KPMG member firm in Spain