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A Singaporean company inquired whether it could request a refund of input VAT through the special regime of Article 119 bis. The DGT responds that, by carrying out exports and intra-Community supplies, the company is a taxable person and must use the general procedure under Articles 115 and 116.
Question raised: Obtaining the refund of input VAT in the territory of application of the Tax through the procedure of Article 115 of Law 37/1992.
The special regime of Article 119 bis is not applicable if the applicant carries out supplies of goods or services in which they are a taxable person, pursuant to Article 84.1.1º. In this case, the entity must follow the general rules for the refund of input VAT provided for in Articles 115 and 116 of Law 37/1992.
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