Spanish VAT Refund: How to Recover IVA in Spain

Who Can Claim a Spanish VAT Refund?

A Spanish VAT refund is available only when your company is not established in Spain for the transactions concerned. In practice, you must be a taxable business in your own country and you must not have a fixed establishment in Spain from which you carry out local taxable operations. Our VAT in Spain guide explains the full scope of Spanish VAT registration triggers.

The refund route is designed for non-resident input VAT, not for Spanish VAT compliance. Typical claims cover Spanish IVA paid on hotel bills, trade fairs, fuel, tolls, parking, vehicle rental or other business expenses incurred in Spain.

Modelo 360 or Modelo 361: Which Procedure Applies?

Your country of establishment determines the refund procedure. The Spanish tax authorities use two connected routes: Modelo 360 for EU-established businesses and Modelo 361 for businesses established outside the EU.

EU businesses do not file directly with the Spanish tax office. You submit the claim through your own tax authority's electronic portal. A French company, for example, starts from its professional account with the French tax administration; the claim is then transmitted to the Agencia Tributaria.

Non-EU businesses file under a stricter Spanish procedure. Spain requires a fiscal representative in Spain, proof that the business is subject to a VAT-like tax in its country, and reciprocity: Spain refunds businesses from a third country only where that country grants comparable treatment to Spanish businesses, subject to specific Spanish rules and exceptions.

Deadline, Minimum Amounts and Processing Time

The claim must be filed by 30 September of the year following the expense year. This applies to both EU and non-EU businesses. For example, Spanish IVA incurred in 2026 must be claimed by 30 September 2027.

Spain may pay late-payment interest if the administration exceeds the legal processing deadlines. This assumes the delay is attributable to the administration and that the applicant has answered information requests and provided the required electronic invoice copies.

What Documents Do You Need?

Your claim is built invoice by invoice. You need identification details, your VAT or tax number, business activity, claim period, bank details, and the breakdown of each expense: supplier, invoice number, taxable base, IVA amount and expense category.

Invoice scans are not always mandatory, but the thresholds matter. You must attach electronic copies where the taxable base exceeds EUR 1,000. For fuel, the threshold drops to EUR 250.

A compliant Spanish invoice must support the deduction. Check at least:

• supplier and customer identification;

• tax number or NIF where relevant;

• full addresses;

• unique invoice number;

• invoice date;

• clear description of the goods or services;

• taxable base and IVA amount in euros.

A wrong invoice should be corrected before filing. In Spain, the correction is usually made through a factura rectificativa. Without a corrected invoice, the expense can be rejected even if the business cost itself was real.

Which Spanish VAT Expenses Are Deductible?

Spain refunds only VAT that would be deductible for a Spanish-established business. The reference point is the Spanish deduction regime, especially Articles 95 and 96 of the Spanish VAT Law, not the deduction rules of your home country.

Restaurant VAT should not be treated as automatically recoverable. Some travel and hospitality costs can be deductible only where they are also deductible for Spanish corporate or income tax purposes. A blanket "business meal equals refund" approach is too risky in Spain.

Step-by-Step: EU Business Using Modelo 360

An EU business claims Spanish IVA through its own national tax portal. Your local tax authority checks your taxable-person status, then sends the electronic claim to Spain.

Step 1: Prepare the claim period and invoices

Start by defining the claim period and filtering invoices. The period must normally cover at least 3 months and no more than one calendar year, unless the claim concerns the remaining part of the year.

Step 2: Complete the electronic refund application

The application follows the Spanish Modelo 360 data structure. You provide your company details, VAT number, bank account, activity, declaration that you did not carry out incompatible Spanish taxable operations, and the invoice-by-invoice expense lines.

Step 3: Attach scans above the Spanish thresholds

Attach invoice copies where Spain requires them. The key thresholds are EUR 1,000 taxable base per invoice, or EUR 250 for fuel invoices.

Step 4: Monitor requests for information

AEAT can request additional information before deciding. The standard four-month period can extend toward eight months if the administration needs clarification or extra documentation.

Step-by-Step: Non-EU Business Using Modelo 361

A non-EU business follows the Modelo 361 route directly with Spain. The process is more formal because Spain requires reciprocity and a resident representative.

Step 1: Confirm reciprocity

Reciprocity comes first. Spain does not automatically refund IVA to every third-country business. The Spanish tax position depends on whether comparable refunds are granted to Spanish businesses in the applicant's country, with specific exceptions for certain professional fair, congress and exhibition costs.

Step 2: Appoint a resident representative in Spain

The representative is not a mailbox. The resident representative acts before AEAT and may be jointly liable in cases of undue refund. The appointment normally requires a formal power of attorney.

Step 3: Gather the non-EU supporting documents

The Modelo 361 file needs more than invoices. Prepare the representative appointment, proof of taxable status from your local tax authority, bank details, and all invoice data required for the refund period.

Step 4: Submit via the AEAT electronic office

The claim is filed through Spain's Sede Electronica. In practice, the resident representative submits the Modelo 361 with the supporting documents and monitors any requests from the Spanish administration.

Refund Procedure vs Spanish VAT Return

The non-resident refund route stops where Spanish VAT registration starts. If your transactions create Spanish VAT obligations, the input VAT is normally recovered through Spanish VAT returns, not through Modelo 360 or Modelo 361.

Amazon FBA is the classic trap. If your goods are stored in Spain, you generally need Spanish VAT registration. You cannot use the non-resident refund procedure to recover IVA that belongs in your Spanish VAT return.

Common Rejection Reasons

Most Spanish VAT refund rejections come from avoidable file defects. Before filing, test the claim against the same checks AEAT will apply. See how importing goods in Spain works.

• Non-compliant invoices: missing supplier/customer details, tax numbers, invoice number, date, taxable base or IVA amount.

• Wrong procedure: using Modelo 360/361 when the company should be Spanish VAT-registered.

• Non-deductible expenses: gifts, leisure, restricted hospitality or vehicle costs claimed without Spanish deductibility analysis.

• Missing scans: invoices over EUR 1,000 taxable base, or fuel invoices over EUR 250, not attached.

• Late submission: claim filed after 30 September N+1.

• Non-EU file gaps: missing representative, certificate of taxable status, power of attorney or reciprocity analysis.

The fix for invoice defects is a factura rectificativa. Ask the supplier to issue a corrected invoice before the claim is submitted. Waiting until AEAT questions the invoice usually slows the refund and weakens the file. See our guide on Amazon VAT Guide Sellers.