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A US company without an establishment in Spain seeks clarification on its status as a taxable person regarding intra-Community acquisitions and imports, and how to reclaim VAT. The DGT determines that the company is a taxable person and cannot use the VAT refund procedure for non-established persons due to a lack of reciprocity.
Cuestión planteada Sujeto pasivo tanto de las importaciones como de las adquisiciones efectuadas en otros Estados miembros así como el procedimiento para poder obtener la devolución de las cuotas soportadas o satisfechas en el territorio de aplicación del impuesto.
La consultante es sujeto pasivo en las adquisiciones intracomunitarias y en las importaciones de bienes. Al no existir reciprocidad con Estados Unidos, no puede aplicar la exención del artículo 26.Cuatro ni el procedimiento de devolución del artículo 119 bis. En las entregas de bienes posteriores realizadas en España, la condición de sujeto pasivo recaerá en los adquirentes empresarios o profesionales. La entidad deberá cumplir con las obligaciones de los sujetos pasivos, incluyendo la presentación de declaraciones-liquidaciones para ejercer su derecho a deducir.
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