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