Please bear in mind that next 30th September is the deadline in order to not established companies in the Spanish VAT territory can ask for the refund of any VAT quota borne in Spain during 2023. After such date, no claim can be submitted by any reason.

Likewise, Spanish companies have until 30 September 2024 to file a claim—through the Spanish tax authority’s website—for the refund of value added tax (VAT) paid in other EU countries during 2023. The refund of VAT borne in third countries must be carefully analysed.

The 30 September 2024 deadline also applies for the refund of the Canary Island General Indirect Tax (IGIC) paid in the Canary Islands during 2023.

Our experts in the Indirect tax department can help any taxpayer in this area, carrying a deep analysis and submitting the claim.