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Refund of Input VAT: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2015–2024

Current position

Entrepreneurs or professionals established in the territory to which the tax applies may request the refund of input VAT through Form 360. The AEAT acts solely as the manager for receiving and sending the application to the corresponding Member State. The responsibility for processing the file and deciding on the refund lies exclusively with the destination Member State in accordance with Directive 2008/9/EC.

The DGT's position remains constant regarding the procedure for recovering input VAT in other Member States. The rulings confirm that management lies with the destination Member State and that the use of Form 360 is the prescribed mechanism. No doctrinal changes are observed, but rather the application of the same regulatory framework to different sets of facts.

Analysis based on 8 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1473-24 18 Jun 2024

Businesses and professionals can claim EU VAT refunds via Form 360

SG de Impuestos sobre el Consumo
devolución de cuotas soportadasempresario o profesionalmodelo 360estado miembro de devoluciónterritorio de aplicación del impuesto LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1742-20 2 Jun 2020

Right to VAT refund depends on service nature and applicable tax regime

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajesprestación únicaservicio complejolocalización de las prestacionesdevolución de cuotas soportadas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V3965-15 14 Dec 2015

VAT refund claims for input tax in the EU must be submitted electronically

SG de Impuestos sobre el Consumo
devolución de cuotas soportadasmodelo 360vía electrónicaestado miembro de devoluciónnormativa de facturación LIVA — Ley 37/1992 del IVA art. 117 bisRIVA — RD 1624/1992, Reglamento del IVA art. 30 ter
Affects CompanyExpat · Non-residentIndividual

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