Tax Flash: VAT refund in Spain for a non-EU company

The Spanish Tax Authorities (DGT) have issued a binding tax ruling (V2288-17, dated 8/9/2017) on the VAT implications for a US company, which is non-established in Spain, derived from its imports and intracommunity acquisitions performed in Spain of goods that are later sold to Spanish companies.

DGT concludes that, provided the US company is considered as VAT payer in Spain, it has the full right to deduct (and to be refunded with) the whole VAT paid in Spain though the same VAT returns used by the Spanish VAT payers.


Abogado economista

T. +34 934 961 800