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New guides on the latest Spanish tax and immigration developments.
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A professional resident in the Canary Islands has enquired about recovering VAT on purchases made in Portugal. The Directorate General for Taxes (DGT) has ruled that the application must be submitted electronically using Form 360.
This clarifies the procedure for cross-border VAT recovery within the EU, confirming the mandatory use of electronic filing for specific territorial cases.
The tax team reviews your specific situation.
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