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V2362-25 ·4 December 2025 ·consulta-vinculante Low impact
Tax

Representative of non-established entities remains jointly liable for invalid VAT refunds

A sole representative of a UK company asks whether they remain liable for VAT refunds from 2021 to 2023 and whether they must retain the guarantee. The DGT confirms that liability continues for these requests and that the guarantee must be maintained.

In 6 key points

Lifecycle

2025-12-04PublishedPublished 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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