The Supreme Court, in its decision dated 15 July 2024, has confirmed the rejection of a refund for VAT incurred in 2011 to a European Union company not established in Spain, due to the late filing of the refund request in 2014, i.e., once the deadline for filing the application had expired (30 September 2012).
The ruling underlines the importance of meeting legal deadlines for requesting VAT refunds, which do not infringe the principles of equality, non-discrimination, and equivalence.
Therefore, we remind you that the VAT refund application must be submitted before 30 September of the year following the fiscal year; hence, the final deadline to request a refund of VAT incurred in 2023 by EU companies not established in Spain is 30 September 2024.
Access the full decision HERE
