- 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
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