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V1198-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

VAT refund procedure terminates upon commencement of limited verification procedure

A taxpayer inquired about the status of their VAT refund application when the Tax Administration initiates a limited verification procedure. The DGT clarified that the refund procedure is terminated once the commencement of the verification or inspection procedure is notified.

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2023-05-08PublishedPublished 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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