Doctrine by topic · DGT Observatory

Form 360: 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 8 rulings · 2014–2024

Current position

Entrepreneurs or professionals established in Spain may request the refund of VAT (IVA) paid in other European Union Member States through Form 360 via electronic means. The AEAT acts solely as an intermediary, receiving and forwarding the request to the corresponding Member State. The responsibility for processing the file and deciding on the refund lies exclusively with the Member State where the tax was incurred.

The DGT's position has remained constant since 2014, reaffirming that Form 360 is the mandatory route for recovering VAT paid in the European Union. Recent rulings maintain the same doctrine regarding the AEAT's intermediary function and the competence of Member States to decide on refunds. No changes in the nature of the procedure have been observed.

Turning points

  1. V1466-19

    Specifies the incompatibility of Form 360 with Form 303, noting that the taxable person must have performed only the operations permitted by Article 119 to use this procedure.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
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
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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