A VAT Refund Guide to
Spain
How to get VAT Refunds from Spain for your business
Businesses registered in countries outside of Spain can claim VAT refunds on any costs incurred in Spain.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Spain VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Spain under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Spain under the 13th Directive.
Which countries have reciprocity with Spain?
All EU countries, Canada (limited), Israel (limited), Japan, Monaco, Norway (limited) and Switzerland (limited)
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Spain?
ENTERTAINMENT & HOSPITALITY
Entertainment
0%
Hotels & Accommodation
10%
Restaurants
10%
EVENTS
Conferences, Trade Shows & Exhibitions
10%
Training Courses & Seminars
21%
GENERAL EXPENSES
Goods
21%
Inter-company charges
21%
Office Expenses
21%
Marketing Costs
19%
Professional Fees & AP invoices
21%
TRAVEL RELATED
Car Rental
21%
50% is claimable
Fuel
21%
50% is claimable
Public Transport
10%
Taxis
12%
Additional Information
How far back can your business claim VAT from Spain?
January to December of the previous year
What’s the foreign VAT deadline in Spain?
30 September of the year following the claim year date
How long does it take to receive a VAT refund from Spain?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 5 months for EU businesses and up to 6 months for Non-EU businesses to receive a VAT refund from Spain
Need help with your VAT refund from Spain?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
