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A television company established in the Canary Islands asks how to recover the VAT from a contract for the lease and services of a workspace for an employee on the mainland. The DGT determines that, as it does not have a permanent establishment in the territory to which the tax applies, it may request a refund through the procedure for non-established persons.
Question posed: Procedure for obtaining a refund of the Value Added Tax amounts incurred for said services in the territory to which the Tax applies
The consulting entity does not have a permanent establishment in the territory to which the tax applies, as having an employee to collect news does not constitute an agency or representation with powers to negotiate and bind the company. As it is not established, it may request a refund of the input VAT paid on the lease of the workspace following the procedure set out in Article 119 of Law 37/1992 and Article 31 of the Tax Regulation.
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