We would like to inform you that the deadline to request the refund for the VAT that your company paid in 2019 in another EU country is the 30th of September.
The request for the refund of the VAT paid in each country cannot be less than 50 € for the whole of 2019. The request must be submitted online by filling in the form 360, which is available on the AEAT Spanish Tax Agency Website.
We would also like to remind you that you can request quarterly VAT refunds during the current year, and in this case, the refund requested in each country cannot be less than 400 €.
According to the Authorities, if you meet the requirements to request a refund, but you waive this right, it would be considered to be a gift and therefore it would not be a tax deductible expense.