Spain: Deadline to claim VAT refund for 2020 is 30 September 2021

The deadline to file a claim for a refund of VAT paid in Spain during 2020 is 30 September 2021.

Deadline to file claim for a refund of VAT paid in Spain during 2020 is 30 September 2021

EU companies that are not established in the Spanish territory have until 30 September 2021 to file a claim for a refund of value added tax (VAT) paid in Spain during 2020. A VAT refund claim is to be filed by these EU companies with the tax authorities of the country where they are established.

The 30 September 2021 deadline also applies to VAT refund applications by non-EU companies but under a different procedure whereby the claim must be filed directly in Spain and through a designated Spanish representative.

The 30 September 2021 deadline also applies for the refund of the Canary Island General Indirect Tax (IGIC) borne in the Canary Islands during 2020 (while this territory is outside the scope of Spanish VAT, it applies as a similar indirect tax). This refund is to be claimed before the Canary tax authorities following the special procedure established for such purposes.

Read an August 2021 report prepared by the KPMG member firm in Spain

 

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