The 2012 worldwide VAT, GST and sales tax guide

616 S PAIN
For the general VAT refund rules under the EU 2006/112/EC
Directive and the EU 13th Directive, see the chapter on the EU,
page 208.
Refund application. As a result of the entry into force of the EU
VAT Package, effective from 1 July 2010, VAT refund applications
corresponding to VAT borne in Spain by nonestablished
businesses from the EU are filed in the EU country where the
business is established instead of with the Spanish tax authorities.
Applications from businesses not established in Spain or in
another EU country must continue to be filed with the Spanish
tax authorities.
Repayment interest. The Spanish VAT authorities have made the
commitment to pay refunds within six months after the date on
which the claim for a refund is submitted. Interest is paid on late
refunds.
H. Invoicing
VAT invoices and credit notes. A Spanish taxpayer must generally
provide a VAT invoice for all taxable supplies made, including
exports and intra-Community supplies. Invoices are not automatically
required for certain retail transactions if the taxable
amount does not exceed €3,000 (tickets are issued instead),
unless requested by the customer.
A VAT invoice is necessary to support a claim for input VAT
deduction or a refund under the EU 2006/112/EC Directive or the
EU 13th Directive refund schemes (see the chapter on the EU,
page 208).
A credit note ( factura rectificativa ) must be cross-referenced to
the original invoice and must contain the same information
together with the reason for the amendment and the final corrected
position.
Proof of exports and intra-Community supplies. VAT is not chargeable
on supplies of exported goods or on intra-Community supplies
of goods (see the chapter on the EU, page 208). However, to
qualify as zero-rated, exports and intra-Community supplies
must be supported by evidence that the goods have left Spain.
Acceptable proof includes the following documentation:
• For an export, the documentation consists of the customs declaration
(export SAD) with evidence that it was filed and admitted
by the customs authorities, transport documents and an
indication on the invoice of the article of the Spanish VAT law
that allows exemption with credit for the supply.
• For an intra-Community supply, the supplier must retain a copy
of the invoice indicating the customer’s valid VAT identification
number (issued by another EU member state), together with a
range of commercial documentation, such as bills of lading,
transport documentation and proof of payment.
Self-invoices. Effective from 1 January 2011, the issuance of a
self-invoice is not obligatory when the reverse-charge mechanism
is applied.
Foreign-currency invoices. If a VAT invoice is issued in a foreign
currency, the values for VAT purposes and the VAT amounts must