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An Israeli company importing goods for sale in Spain has enquired whether starting to export to Morocco would affect its status as a non-established person or its VAT refund eligibility. The DGT has ruled that while the company remains non-established, the act of making exports means it can no longer utilise the special refund procedure under Article 119 bis.
Cuestión planteada Si el inicio de las exportaciones descritas afecta a la condición de no establecido de la consultante a efectos del Impuesto sobre el Valor Añadido o bien al procedimiento para solicitar la devolución de las cuotas soportadas en el territorio de aplicación del Impuesto.
El uso de almacenes logísticos no implica tener un establecimiento permanente. Sin embargo, al realizar exportaciones, la empresa se convierte en sujeto pasivo de dichas operaciones, lo que incumple los requisitos del artículo 119 bis de la Ley 37/1992. Por tanto, deberá solicitar la devolución de cuotas mediante el procedimiento general de los artículos 115 o 116 de la Ley.
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