Spain: VAT refund deadline of 31 March 2021, for UK traders

Spain: VAT refund deadline for UK traders

The deadline for UK traders seeking a refund of value added tax (VAT) incurred in Spain during 2020 is 31 March 2021.

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The UK’s exit from the EU and its resulting “third country” status have VAT refund implications for entities both in the UK and in Spain.

  • Traders or professionals established in the UK (but not established in Spain) that acquired goods and services in the Spanish VAT territory during 2020 have until 31 March 2021 to request a refund of VAT.
  • Traders and professionals established in Spain (and not in the UK) that acquired goods and services in the UK during 2020 may only request a refund of VAT incurred in the UK until 31 March 2021. These refund requests are made by filing form 360 that is to be filed electronically on the Spanish tax administration’s website. For refunds of VAT incurred on goods or services acquired after 1 January 2021, the refund requests cannot be filed electronically with the Spanish tax administration but must be filed with the UK tax authority.

Read a March 2021 report [PDF 169 KB] prepared by the KPMG member firm in Spain

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