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V2383-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)

The DGT confirms that a UK company can reclaim VAT on services received in Spain, provided it meets reciprocity requirements and the amount is calculated according to the deduction rate applicable in its country of establishment.

In 6 key points

How it affects those involved

UK businesses receiving services in Spain may be able to reclaim VAT under specific conditions related to reciprocity and applicable deduction rates.

Lifecycle

2022-11-16PublishedPublished 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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