In its binding consultation V2288-17 of 8th September 2017, the Spanish Directorate general for Taxation (“DGT“) concludes on the VAT refund to non-resident non-EU companies (in this particular case, from the US) that perform imports or intracommunity acquisitions of goods in Spain for subsequent sale to Spanish companies.
The DGT comes to the conclusion that the said entities, provided they are considered VAT payers in Spain, are fully entitled to deduct the VAT amounts paid in Spain in their periodic tax returns (or to solicit the corresponding refund at 31st December of each year), through the same self-assessment tax forms as used by resident tax payers.