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A German transport company has enquired about recovering VAT incurred in Spain after providing services to end consumers on Spanish territory. The DGT has ruled that, as the company is a taxable person for its operations in Spain, it cannot use the refund regime for non-established persons, but must instead follow the general rules for the refund of credit balances.
Cuestión planteada Forma de obtener la devolución de las cuotas soportadas en el territorio de aplicación del Impuesto sobre el Valor Añadido español.
Para solicitar la devolución según el artículo 119, el empresario no establecido no debe haber realizado entregas de bienes o prestaciones de servicios sujetas al impuesto en España, salvo excepciones específicas. Dado que la consultante realiza servicios que la convierten en sujeto pasivo, debe aplicar las reglas generales de los artículos 115 y 116 de la Ley 37/1992 para recuperar sus cuotas soportadas.
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