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Modelo 360 / 361: refund of IVA (VAT) paid in another Member State

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State is filed with Sede AEAT — modelo 360/361. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €89 to €89. Official tasa (government fee): No tasa (official fee).

We file the modelo 360 (for businesses established in Spain claiming a refund from other Member States) or the modelo 361 (for businesses not established in the EU, the Canary Islands, Ceuta, Melilla, Switzerland or Norway), under Directive 2008/9/CE. We check the minimum amount (50 € a year / 400 € a quarter) and the deadline (30 September of the following year).

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Estimated total cost
€89 to €89
Managora's fee
€107.69 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee). (suplido: paid to the authority on your behalf, no VAT)
Processing time
Up to 30 September of the following year. Decision within 4 months.
Where it is filed
Sede AEAT — modelo 360/361 ↗
What you receive
Application

Cost breakdown: Our fee 89 €. No tasa (official fee): claiming a refund of IVA (VAT) paid in another Member State has no official cost..

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State: how is it filed?

  1. 1Answer the questions (~5 minutes).
  2. 2Payment of 89 €.
  3. 3We give you the form ready for the AEAT (Spanish Tax Agency) portal.

Which documents do you need?

  • •Invoices showing the IVA (VAT) paid.
  • •Certificate of tax residence in Spain.
  • •IBAN.

Legal basis and things to bear in mind

  • Legal framework: art. 119 LIVA (Spanish VAT Act) + Directive 2008/9/CE.
  • Minimum: 50 € a year / 400 € a quarter.
  • Natural connections: iva_303, modelo_368_iva_oss.

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State: frequently asked questions

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €89 to €89: Our fee 89 €. No tasa (official fee): claiming a refund of IVA (VAT) paid in another Member State has no official cost.. Managora's fee is €107.69, 21% VAT included (€89.00 net + €18.69 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee)..

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State: how long does it take?

Up to 30 September of the following year. Decision within 4 months.

Modelo 360 / 361: refund of IVA (VAT) paid in another Member State: which documents do I need?

You need to have to hand: Invoices showing the IVA (VAT) paid., Certificate of tax residence in Spain., IBAN.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Sede AEAT — modelo 360/361. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Sede AEAT — modelo 360/361 ↗.

Shall we get started with «Modelo 360 / 361: refund of IVA (VAT) paid in another Member State»?

We file it for you, from start to finish.

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