VAT Refunds to Non-established Entrepreneurs: Request for Additional Information

• Resolution criteria: 00/04721/2022/00/00
• Qualification: Doctrine
• Resolving unit: TEAC
• Resolution date: 14/12/2023
• Subject: VAT. Refunds to non-established entrepreneurs or professionals in the territory of application of the tax. Request for additional information.
• Criteria: The new wording of article 119.7 of the VAT Law applies to refund procedures for non-established individuals initiated after July 1, 2021.
• According to the new wording of article 119.7, in cases where, after submitting the refund request as legally required, the Administration needs additional information to make a decision, the verification can be carried out within the refund procedure for non-established individuals.
• The criteria of RG: 00-01039-2023, dated 22-11-2023, is reiterated.
• Normative references: Law 37/1992 Value Added Tax (VAT), 119.7
• Concepts: Refunds, Value Added Tax (VAT), Non-established individuals in the Territory of Application of the Tax (TAI), Refund procedure, Information requirements.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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