Application for VAT refund for expenses incurred in the United Kingdom after Brexit

It is important to note that businesses and professionals based in mainland Spain and the Balearic Islands who purchase goods and services in the United Kingdom during 2020 will only be able to request a refund of the VAT paid there until March 31, 2021. They must do so through the AEAT website in accordance with the procedure applicable to Member States.

As you know, and without prejudice to the negotiations that are taking place in relation to a possible agreement for the future relationship and however ambitious the agreement that may be reached, from 1 January 2021 all movements of goods to or from the United Kingdom will be subject to customs formalities and controls.

The Spanish Tax Agency (AEAT) has announced on its website that businesses and professionals based in mainland Spain and the Balearic Islands who purchased goods and services in the United Kingdom during 2020 will only be able to request a refund of the VAT paid there until March 31, 2021. This must be done through the AEAT website, following the procedure applicable to Member States. The form can be accessed via the following link:

Model 360

Businesses established in mainland Spain and the Balearic Islands that acquire goods and services in the United Kingdom from 1 January 2021 onwards and wish to request a refund of the VAT paid, will no longer be able to submit their application electronically through the AEAT website in accordance with Council Directive 2008/9/EC, but will have to do so before the British tax authorities and in accordance with English regulations.

On the other hand, we remind you that the Spanish Tax Agency (AEAT) has published on its website the consequences of Brexit on the various procedures and taxes that are affected:

• Consequences of Brexit on Customs and Excise Duties from 1 January 2021
• Consequences of Brexit on VAT from 1 January 2021
• Consequences of Brexit on Non-Resident Income Tax from 1 January 2021
• Consequences of Brexit on Personal Income Tax from 1 January 2021
• Consequences of Brexit on Corporate Income Tax from 1 January 2021
• European Commission campaign for the end of the Brexit transition period

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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