- Subject: VAT. Refunds to non-established entrepreneurs or professionals in the territory of application of the tax. Request for additional information.
- 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, if the Administration requires additional information to make a decision on a refund request, it can be requested within the refund procedure for non-established individuals.
- This criteria has not been reiterated and does not constitute binding doctrine under article 239 LGT.
- Non-established individuals in the Territory of Application of the Tax (TAI)
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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