claim VAT back in Spain for business expenses
Residual costs that do not fall into the nine other categories
Under "other" are business expenses that Spain allows for VAT reclaim, but which are not separately c
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.