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V2651-22 27 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario no establecido

Non-established enterprises may claim back VAT via Article 119 bis procedure

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.

The question raised

Whether the non-established consulting company can recover the Value Added Tax amounts that have been charged to it.

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