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A Japanese company based in the UK with a representative office in Spain has enquired about recovering VAT on its expenses. The DGT indicates that if the office constitutes a permanent establishment that does not make supplies of goods or services, it may utilise the VAT refund scheme for community businesses.
Cuestión planteada Devolución de las cuotas soportadas en España.
Para aplicar el régimen de devolución del artículo 119 de la Ley 37/1992, el empresario debe ser considerado no establecido en España, aun teniendo un establecimiento permanente, siempre que este no realice entregas de bienes ni prestaciones de servicios. Si el establecimiento permanente interviene en las operaciones de la sede mediante el uso de sus medios, no procede este régimen. En ese caso, se deberá acudir al procedimiento general de devolución del artículo 115 de la Ley.
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