Generally the VAT in Spain on all business expenses would be claimable in a Spain VAT refund, other than entertainment expenses and long-term rental of vehicles. It should however be noted that the VAT in Spain on certain vehicle expenses (such as fuel and hiring of means of transport) may need to be apportioned based on the nature of use of the vehicle.

No, original receipts and invoices are not required for a Spain VAT refund and the Spain VAT Authority will accept scans and photocopies of invoices.

Quarterly and annual claims for Spain VAT refunds can be made for claims under both the 8th and 13th Directives.

Quarterly Spain VAT refunds under the 8th and 13th Directives must exceed EUR 400.00. Annual Spain VAT refunds under the 8th and 13th Directives must exceed EUR 50.00.

In addition to the standard Spain VAT rate, there are reduced Spain VAT rates of 10% and 4% which is generally applied to certain foodstuff, pharmaceutical supplies, passenger transport, accommodation and restaurant services. Expenses that are typically claimable in a Spain VAT refund would be subject to the standard Spain VAT rate, except for Taxi and public transport fares; accommodation and Food, drink and restaurant services with are subject to VAT in Spain at the reduced Spain VAT rate of 10%.

For Spain VAT refunds under the 8th Directive, the following documents would need to be submitted: invoices for which a refund is requested, banking details and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent). For Spain VAT refunds under the 13th Directive, the following documents would need to be submitted: invoices for which a refund is requested, valid tax certificate and documents for your appointed agent (if applicable).