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V0189-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

UK businesses may claim VAT refunds under Article 119 bis if they are not taxable persons in respect of resales

A UK company with a branch in Spain that does not make sales has enquired about the refund of input VAT and the nature of the security required from its representative. The DGT clarifies that reciprocity applies to refunds even in cases of resale if the entity is not a taxable person, and defines the security as a guarantee for the payment of tax liabilities.

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2022-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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