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A non-established enterprise asks whether it can apply for a refund under the special regime (art. 119) after having declared the same balance for compensation in the previous period. The DGT responds that compensation balances cannot be included in a special regime refund application and that the compensation option cannot be changed after the declaration period has ended.
Cuestión planteada Procedimiento para la devolución del saldo a su favor resultante de la autoliquidación del Impuesto sobre el Valor Añadido toda vez que, durante el ejercicio siguiente, no realizó operaciones sujetas al Impuesto.
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