claim VAT back on car rental in Spain
Car rental in Spain: refund is possible, but with limitations
Rental of a means of transport is one of the ten cost categories for which a Dutch entrepreneur can claim back VAT from another EU country via the tax authority's portal under Directive 2008/9. This therefore also applies to a rental car in Spain that was used for business purposes: the VAT on the rental invoice is in principle eligible for refund via the procedure of Directive 2008/9. Only "in principle", because precisely with means of transport
What this is based on
- Tax Administration — Requirements for VAT reclaim request from other EU countries (per country)
- Council Directive 2008/9/EC (VAT refund for taxable persons not established in the Member State)
- European Commission — Taxes in Europe Database (TIC)
Directive 2008/9/EC is available on EUR-Lex and the Tax Administration publishes the Requirements list itself. We provide references for each statement; you do not have to take our word for it.
This is not legal advice. This page provides general information about the regulations that this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the relevant supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-08-18. Is something wrong? Let us know — corrections are prioritized.