BASQUE COUNTRY AND NAVARRE: Recovery of VAT paid in the EU

VAT paid in other EU countries cannot be included as additional VAT paid in the periodic declarations filed in Spain, as these only include the tax accrued here. However, this VAT is not lost: it can be recovered under the same conditions as if it had been paid in Spain.

When is the deadline to request the refund?

In general, September 30 of the following year.

Can it be requested earlier?

Yes. Although many companies think they have to wait until that date to make the request, this is not the case:

• They can also submit it at the end of each quarter, provided that the amount requested exceeds the minimum (per country) of 400 euros.
• If your company does not reach that minimum, you will have to wait until you exceed it, or until the end of the year. In this case, the minimum refund amount is 50 euros.

Keep in mind that...

The recovery is subject to the condition that this VAT would have been deductible if it had been paid in Spain.

If your company has paid VAT in another EU country, our professionals will indicate how and when you can recover it.