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V2800-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

Non-established entrepreneurs performing VAT-liable operations in Spain cannot use the Article 119 refund procedure

A German transport company has enquired about recovering VAT incurred in Spain after providing services to end consumers on Spanish territory. The DGT has ruled that, as the company is a taxable person for its operations in Spain, it cannot use the refund regime for non-established persons, but must instead follow the general rules for the refund of credit balances.

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2017-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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