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A natural person in the Canary Islands wishing to purchase luxury goods for resale to consumers in South Korea has enquired about recovering the VAT paid. The Directorate General for Taxes (DGT) has ruled that, when making exempt sales due to exportation, the special VAT refund procedure for non-established persons cannot be used; instead, the general procedure must be followed.
Cuestión planteada Forma de obtener la devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas con ocasión de la adquisición de dichos artículos.
La consultante tiene la condición de empresario o profesional y sus ventas a Corea son entregas sujetas y exentas. Debido a que realiza operaciones exentas según el artículo 21 de la Ley 37/1992, no puede aplicar el procedimiento especial del artículo 119. Debe solicitar la devolución de las cuotas soportadas mediante el procedimiento general previsto en el artículo 115 de la Ley.
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