If you have traveled to another state of the European Union due to your economic activity, you can request the refund of the outgoing V.A.T. of your deductible expenses within that travel by delivering a form No. 360 to the Spanish Inland Revenue. The submission of this form has to take place before 30th September of the year immediately following the one in which the purchase took place.
To obtain the VAT refund, the expense must be:
1. DEDUCTIBLE according to the Spanish laws (e.g.: hotels are deductible/ restaurants are not),
2. DOCUMENTED in an invoice,
3. GREATER THAN 50 €.
If the expense was greater than 400 €, the application for VAT return could be delivered on a QUARTERLY basis, instead of a yearly.
The return of outgoing VAT has to be requested separatedly in each country where the VAT refund is asked, since the administrations the form is addressed to are also different. The Inland Revenue has 6 months to answer the request, but the average time of recovery is 4 months
Outgoing VAT paid in NON-EU countries can only be recovered in case of reciprocity agreement between Spain and the country VAT has been paid in. This is the case of Monaco, Switzerland, Canada and Japan.
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