VAT Reclaims – Spain



VAT Name :
Impuesto sobre el Valor Anadido (IVA)

VAT Number Format :
X12345678, 12345678X, X1234567X (9 characters. Includes one or two alphabetical characters, first or last or first and last)


Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 4 months if Authority does not require additional information


Permitted Countries :
Norway, Switzerland, Monaco, Canada, Japan, Israel

Claimable Items :

  • Fuel
  • Vehicle Hire
  • Vehicle Costs
  • Road User Charges
  • Travel
  • Accommodation
  • Subsistence
  • Admission Charges
  • Other Costs (such as Repairs, Education Support, Property purchase or hire, etc.)


  1. Application Form :
    Form 361 (Link)
  2. Invoice list :
    Must be in Euros
  3. Original invoices :
    Copies and interim invoices not accepted
  4. Certificate of Taxable Status :
    The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
  5. Signature :
    Director, president or authorized person


For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00.


Must send to a Fiscal Representative