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State Tax Administration Agency. AEAT- Taxes
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Result: 529 Online Services
Facilitate filing of the recapitulatory return of intracommunity transactions
The entrepreneurs or professionals not established in the territory of application of the tax, who fulfil certain requirements established in the regulations, may exercise the right to a refund for Value Added Tax they have paid or, as appropriate, which has been applied to them in the territory, in this case, Spain. This procedure falls into three categories: 1) Request for the refund of VAT paid in other Member States by business people or professionals established in the territory of application of the tax, in the Canary Islands, Ceuta or Melilla (Form 360) 2) Requests for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in the Canary Islands, Ceuta or Melilla: (Form 360) 3) Request for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in third countries which with there is a reciprocity agreement: (Form 361)
Facilitate self-assessment of the tax charged on the use, by certain organisations, of the exercising of jurisdictional authority in civil, administrative dispute and social orders.
Facilitate filing of the annual summary return of the cash payments for tax imposed on the issuance of documents negotiated by collaborating organisations.
