Skip to content
V0855-18 ·27 March 2018 ·consulta-vinculante Medium impact
Tax

Inability to apply EU non-established entrepreneur refund procedure due to exempt deliveries

A Czech company without a permanent establishment in Spain asks which procedure it should use to recover IVA paid on its purchases. The DGT responds that it cannot use the EU non-established entrepreneur refund procedure because its exempt deliveries make it a taxable taxpayer.

In 6 key points

Lifecycle

2018-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact