The concept of VAT refund focuses on the fact that any legal person that is taxed can request the recovery of the VAT that they have paid in their business activity. The taxpayer may demand the return of the IVA when you have paid more amount related to this tax than you have received.
The VAT refund in freelancers and companies is carried out through a process ofautoliquidation. However, the public administration can carry out inspections to check that the VAT settlement is correct. At the time that Doing certifies and approves the settlement, it has 30 days to make the payment of the returned amount.
Exporters can also refund VAT, who have the possibility of requesting a quarterly refund of this tax.
One of the advantages offered by the administration is that you can recover VAT from unpaid invoices, so that the self-employed and companies do not have to face the tax burdens of the income they have not obtained.