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V0855-18 27 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devolución de cuotas

Inability to apply EU non-established entrepreneur refund procedure due to exempt deliveries

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.

The question raised

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.

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