Spain: Deadline to claim VAT refund is September 30, 2025

VAT incurred in other EU countries during 2024

Share
July 10, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline