Spain: Elections for special VAT refund regime in 2017 | KPMG | GLOBAL
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Spain: Elections for special VAT refund regime in 2017

Spain: Elections for special VAT refund regime in 2017

Applications to be included in (or excluded from) Spain’s special value added tax (VAT) monthly refund regime for 2017 are due in November 2016.


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Taxpayers electing to be included in the special monthly VAT refund regime will be subject to these rules for the full calendar year. Those electing to be excluded cannot reapply for inclusion in the regime during the calendar year. Taxpayers may also elect to be included in the special monthly VAT refund regime after November 2016, during the filing period for the relevant VAT returns. 


Read an October 2016 report [PDF 64 KB] prepared by the KPMG member firm in Spain

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