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An Italian company without a permanent establishment in Spain has requested guidance on how to deduct and recover VAT incurred on seed purchases. The Directorate-General for Taxes (DGT) has ruled that the company cannot use the special procedure for EU companies because it carries out taxable operations within Spain.
Question raised: Deduction and refund of Value Added Tax incurred in Spain.
To use the special refund procedure under Article 119 of Law 37/1992, the applicant must not make taxable supplies of goods in Spain, unless the recipient is the taxable person. Since the consultant makes supplies of goods that make them a taxable person (such as exports or intra-Community supplies), this requirement is not met. Therefore, the refund must be requested through the general procedure provided for in Article 115 of the Law.
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