Category: IVA internacional

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

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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