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The Spanish tax authorities have introduced the possibility to include an EU/SEPA bank account number for the refund applications filed through the VAT returns – Forms 303. Therefore, it will no …

The Spanish tax authorities have introduced the possibility to include an EU/SEPA bank account number for the refund applications filed through the VAT returns – Forms 303. Therefore, it will no longer be compulsory to indicate a Spanish bank account.

Both the IBAN and the SWIFT/BIC numbers need to be filled in.

 

Pablo Luján
IVA CONSULTA