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An English entity without a permanent establishment in Spain asks whether it can recover VAT on fees paid for an event held in Ibiza. The DGT confirms it must use the special procedure under Article 119 bis of the VAT Law and form 361, not the general procedure.
Cuestión planteada Si la sociedad no establecida consultante puede recuperar las cuotas del Impuesto sobre el Valor Añadido que le han sido repercutidas.
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