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A UK company with a branch in Spain that does not make sales has enquired about the refund of input VAT and the nature of the security required from its representative. The DGT clarifies that reciprocity applies to refunds even in cases of resale if the entity is not a taxable person, and defines the security as a guarantee for the payment of tax liabilities.
Cuestión planteada Determinación del importe y naturaleza de la caución contemplada en el artículo 119 bis de la Ley del Impuesto sobre el Valor Añadido.
Los empresarios del Reino Unido pueden solicitar la devolución del IVA soportado bajo el artículo 119 bis si cumplen la reciprocidad, incluso en adquisiciones para reventa siempre que no sean sujetos pasivos por inversión del sujeto pasivo. La caución exigible al representante para asegurar la recuperación de devoluciones improcedentes tendrá la naturaleza de garantía del pago de la deuda tributaria. Esto se concreta mediante aval solidario de entidad de crédito, sociedad de garantía recíproca o certificado de seguro de caución.
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