VAT REFUND IN SPAIN:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT
a) Refundable expenses:
Diesel, Petrol, Motorway tolls, Hotels and Restaurants, Telephone, Taxi. Invoices for repairs, washings, lubricants, breakdown services, etc. have to be zero-rated.
b) Suitable documents:
Original DKV,ESSO,FINA,SHELL,IDS,UTA,LOMO invoices.
Original motorway toll INVOICES (NO RECEIPTS) issued by the Spanish motorway companies.
Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:
- SUPPLIER'S STAMP
- DESCRIPTION OF THE PURCHASED GOODS
- QUANTITY OF LITRES REFUELLED
- TAXABLE AMOUNT
- VAT AMOUNT OR THE WORDS "I.V.A. INCLUIDO" WRITTEN BY THE SUPPLIER
- TOTAL PAID AMOUNT
- DATE AND NUMBER OF INVOICE
- COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
- VAT RATES 16% - 7%.
N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE SPANISH AUTHORITY.
c) Registration for the electronic system
d) Forwarding of the documents:
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.
e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly application: € 400,00
CARBON TAX SPAIN:
A D V I C E !
THE SPANISH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN SPAIN. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.