Back to index
V1981-14 23 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

Input VAT paid in other Member States cannot be deducted in Spanish VAT returns

A taxpayer inquired whether VAT paid on the purchase of a truck in Germany could be deducted in their Spanish VAT return. The DGT ruled that VAT paid in other countries is not deductible in Spanish settlements; however, a specific procedure exists to request a refund.

The question raised

Deductibility of VAT incurred in other Member States of the European Union.

The DGT's ruling

In VAT returns in Spain, only the amounts of the Spanish tax itself accrued in accordance with the law may be deducted. For amounts incurred in other Member States of the European Union, entrepreneurs or professionals must request a refund via form 360 through electronic means. The AEAT is limited to receiving and forwarding the request to the Member State where the tax was incurred, the latter being the competent authority to decide on the refund.

Book your free first meeting