Spain: Deadline to claim VAT refund is September 30, 2025
VAT incurred in other EU countries during 2024
Spanish companies have until September 30, 2025, to claim a refund for value added tax (VAT) incurred in other EU countries during 2024. For VAT incurred in non-EU countries, companies must apply directly to the respective country's tax authorities according to their deadlines.
Additionally, EU companies not established in Spanish VAT territory can claim a refund for Spanish VAT incurred in 2024 until September 30, 2025, through their home country's tax authority mechanism.
For IGIC (Impuesto General Indirecto Canario) refunds, companies not established in the Canary Islands must submit claims for 2024 quotas by September 30, 2025, using the 414 Form with the Canary Islands Tax Administration. Non-EU companies can only request IGIC refunds if reciprocity of treatment is recognized by Spanish authorities.
Read a July 2025 report prepared by the KPMG member firm in Spain