- New question to INFORMA in April 2026.
- One question addresses the effects of rescinding a representation contract related to VAT refunds for non-established persons.
- Revocation of representation does not nullify actions taken before the revocation is officially recognized by the tax authority.
- Refund requests made before revocation remain valid and are not the responsibility of a new representative.
- The original guarantee or surety provided for those refund requests must be maintained.
Source: allyon-etl.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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