– Refund request filed late in 2014 for VAT incurred in 2011
– Importance of meeting legal deadlines for VAT refund requests
– Deadline for VAT refund application is 30 September of the year following the fiscal year
– Final deadline for VAT refund of 2023 expenses by EU companies not established in Spain is 30 September 2024
Source: audiconsultores-etlglobal.com