Recovery of Spanish VAT quotas by non-established UK companies after Brexit

As advanced in a former entry, a significant practical implication of the Brexit for non-resident UK companies operating in other member states is how to recover the input VAT they may incur since the 1^st January 2020 in these countries when there is no local VAT charged and, as a result, there are no periodical VAT returns where such input VAT can be compensated.

Source ivaconsulta