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.
Source: KPMG
Latest Posts in "Spain"
- Gibraltar Introduces Transaction Tax and Duty Changes Ahead of EU Customs Union Implementation
- Spain Tightens VAT Refund Rules for Non-EU Businesses, Impacting U.S. and Other Foreign Claimants
- Conflict Report: Artificial Company Interposition for Input VAT Deduction in Exempt Teaching Activities
- Spanish Tax Authority Updates Modelo 303 VAT Return and Group Forms Effective February 2026
- AEAT Publishes Report on Artificial Company Use for VAT Deduction in Exempt Teaching Activities
