VAT refunds from Spain
Name of sales tax:
Spanish VAT is referred to as "impuesto sobre el valor añadido" (IVA)Value of turnover tax rates:
The standard rate of Spanish VAT is 21%. In addition, a reduced rate of 9.5% and a greatly reduced rate of 4% apply. .Permitted refund periods
The reimbursement period for VAT refunds from Spain must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.Address of the competent tax authority in the country of reimbursement
O.N.G.T.OFICINA NACIONAL DE GESTIÓN TRIBUTARIA
C/ Infanta Mercedes Nº 49
28020 Madrid
SPAIN
Contact
Tel: +34 91 453 94 51+34 91 453 94 57
Fax: +34 91 534 41 30
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.agenciatributaria.es
To Vat refunds from Spain
Reimbursement of individual business transactions / expenses:
| Costs / Expenses for | Eligibility |
|---|---|
| Fairs and exhibitions | 100% |
| Conferences | 100% |
| Hotel accomodation | 100% (1) |
| Restaurant/ Catering | 100% (2) |
| Entertainment, gifts | 100% (3) |
| Purchase of vehicles | 100% (3) |
| Diesel | 100% (4) |
| Petrol | 100% (5) |
| Vehicle repair | 100% (6) |
| Rent of vehicles | 50% / 100% (7) |
| Taxi | 100% (8) |
| Bus / Train | 100% |
| Phone / Fax | 100% |
| Road fee/ tolls | 100% |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education/ Training | 100% |
(2) issuance of the bill required on behalf of the company
(3) only gifts up to 200 € (4) only truck costs
(5) only truck costs
(6) only truck costs
(7) for private use only 50% deductible
(8) only orderly bills
