claim VAT back on restaurants in Spain
Spain determines what is deductible itself
VAT on food, drinks and restaurant visits in Spain falls in principle under the cost categories that can be submitted via the VAT refund portal, but whether and to what extent that VAT is actually granted depends on what Spain allows as a refund country. The rule within EU VAT refund is namely not that every EU country treats the same expenses in the same way. Some countries exclude representation costs, meals or drinks in whole or in part
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.