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V0868-18 28 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

Requirements for the deduction and refund of input VAT by permanent establishments or non-established entities

A company with a permanent establishment in Spain has requested clarification on how to recover input VAT if it does not carry out transactions subject to the accrual principle. The DGT explains that recovery will depend on whether the entity acts as an established trader or as a non-established entity within the territory.

The question raised

Cuestión planteada Recuperación del Impuesto sobre el Valor Añadido soportado por la consultante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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