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A company with a permanent establishment in Spain asks whether it must provide a VAT number to a French entity to enable the recovery of VAT on a property. The DGT rules that there is no obligation to request such a number or to register in the VIES (VAT Information Exchange System).
Cuestión planteada Si la consultante debe facilitar un Número de Identificación Fiscal a efectos del Impuesto sobre el Valor Añadido (NIF-IVA) a la entidad financiera francesa no establecida en el territorio de aplicación del impuesto a fin de que ésta pueda solicitar la devolución de la cuota del impuesto soportada como consecuencia de la adquisición de la vivienda.
La consultante no realiza operaciones que obliguen a la asignación de un NIF-IVA según el artículo 25 del Reglamento General de actuaciones y procedimientos. La obtención de la devolución de cuotas por parte de un no establecido no depende de que el sujeto pasivo tenga asignado un NIF-IVA. El comprador podrá solicitar la devolución mediante el procedimiento del artículo 119 de la Ley 37/1992 si cumple los requisitos y destina el bien a operaciones con derecho a deducción en su país.
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