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A Czech company without a permanent establishment in Spain asks which procedure it should use to recover IVA paid on its purchases. The DGT responds that it cannot use the EU non-established entrepreneur refund procedure because its exempt deliveries make it a taxable taxpayer.
Cuestión planteada Procedimiento a través del cual la consultante puede obtener la devolución de las cuotas del impuesto soportadas, en concreto, si debe utilizar el previsto en el artículo 115 de la Ley 37/1992 o bien el previsto en el artículo 119 de la misma Ley.
La consultante no cumple el requisito de no realizar entregas de bienes sujetas y exentas para aplicar el artículo 119. Al realizar entregas exentas según el artículo 25 de la Ley 37/1992, adquiere la condición de sujeto pasivo. Por tanto, debe solicitar la devolución de las cuotas soportadas mediante el procedimiento de deducción previsto en el artículo 99 y, en caso de tener saldo a favor, a través del artículo 115 de la Ley 37/1992.
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