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Category: IVA internacional

IVA intracomunitario

IVA INTRACOMUNITARIO Y OPERACIONES INTERNACIONALES

Written by DTY Asesores on . Posted in IVA España, IVA internacional.

Principalmente, a raíz de la crisis financiera de 2008, las PYMES españolas decidieron emprender el camino de la internacionalización con el objetivo de incrementar ingresos y diversificar el negocio. Es muy común que estas operaciones se focalicen en los países de la Unión Europea. Esto, debido a la existencia del mercado común. ¿Por qué? Lo anterior mencionado, se debe a que estas operaciones intracomunitarias son más sencillas que las extracomunitarias u operaciones internacionales, puesto que los trámites necesarios para el comercio entre países miembros de la Unión Europea son mucho más sencillos y menos gravosos.

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VAT refund to entrepreneurs established in the United Kingdom of Great Britain and Northern Ireland

Written by DTY Asesores on . Posted in IVA internacional.

On January 5, 2021, a Resolution of the General Directorate of Taxes, of January 4, was published on the refund of Value Added Tax to entrepreneurs or professionals established in the territories of the United Kingdom of Great Britain and Northern Ireland . The recognition of reciprocity is not absolute. The following VAT will not be subject to refund in Spain:

  1. VAT borne by goods and services acquired that do not affect business or professional activity.
  2. VAT borne by goods and services that are intended for resale.
  3. VAT borne by goods and services that refer to entertainment or services of a recreational nature.
  4. Fees borne by the acquisition of a motor vehicle.
  5. 50 percent of the VAT borne by the rental or financial leasing of a motor vehicle.

Since entrepreneurs established in Northern Ireland enjoy the application of a specific protocol and, therefore, this territory is considered to be part of the Community in relation to deliveries, intra-Community acquisitions and imports of goods, they may continue requesting the refund of the VAT payments borne by these operations in accordance with the provisions of article 119 of the law. Thus, only the limitations mentioned above in relation to the provision of services will apply to them.

Resolution: BOE.es – Documento BOE-A-2021-129

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