Spanish VAT refund to non-established entities. Invoicing requirements.


Judgment of the Spanish Central Economic-Administrative Court of July 16, 2015.

A company established in Germany rendered to another German based company services related to the installation of a booth at a fair in Valencia (Spain), for which issued the corresponding invoices but it did not included the tax identification number of the company receiving said services.

This services would be located in Spain for VAT purposes, and the German company, recipient of the services and applying for the Spanish VAT refund claim, would not be considered as taxable person.

The Spanish Tax Authorities only agreed a partial VAT refund, rejecting the input VAT on invoices where the tax identification number of the recipient was not included, since according to the Spanish Administration, that requirement is required by Article 6 of the Spanish Invoicing Regulation.

However, Article 6 of this Invoicing Regulation, only obligates to include in the invoice the tax identification number of the recipient in the following cases:

1. That the case of VAT exempt intra-EU supplies of goods; 2. That the case of a transaction where applies the reverse charge rule; 3. That the case of transactions that are located within the Spanish VAT territory and the entrepreneur obliged to issue the invoice is established in that territory.

In this sense, because as we mentioned before the recipient of the services is not considered as the taxable person of the transaction, none of the requirements mentioned in article 6 are given, consequently it is not mandatory the including in the invoices of the tax identification number of the recipient, and is therefore not justified the dismissal of VAT refunds requested.

Therefore the Court considers the claim of the German company, recognizing their right to recover the VAT paid in the abovementioned bills.

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TEAC 16 7 2015

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