Skip to content
V2651-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Non-established enterprises may claim back VAT via Article 119 bis procedure

An English entity without a permanent establishment in Spain asks whether it can recover VAT on fees paid for an event held in Ibiza. The DGT confirms it must use the special procedure under Article 119 bis of the VAT Law and form 361, not the general procedure.

In 6 key points

How it affects those involved

Non-established enterprises can recover VAT on expenses related to events in Spain through the specific Article 119 bis procedure and form 361.

Lifecycle

2022-12-27PublishedPublished 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