Application for Assistance and Refund of VAT before the AEAT

The case's tax front has a flip side that tends to be overlooked: the pursued taxpayer was, according to the Treasury's own documentation, its creditor.

The application

• Filed on 30 April 2018 before the AEAT, by registration.
• Object: the refund of the VAT borne in the economic activity carried out in Spain — including the works of Sopelana (A.66) and Villajoyosa (A.49) — and administrative assistance to regularise the situation.
• Support: the invoicing and records of the Administration itself.

What is on record as a response

Nothing: neither a granting resolution, nor a denying one, nor a request for rectification. The contrast of diligence is the datum — to collect the 2009 file (A.40, A.41), the Administration activated European cooperation and enforced in two countries; to resolve on the credit of the same taxpayer, no step is on record.

The function of the piece in the whole

The image of the insolvent debtor sustains the entire enforcement front. This annex confronts it with the unrefunded tax credit: the insolvency of the account coexists with a creditor of the treasury who receives no answer. Together with the works expert report (A.49) and the invoicing (A.66), it closes the real economic face of the file.

How to verify it

Look for the resolution of this application in the administrative file. The search with no result, with the acknowledgement of registration beside it, is the annex.

Contrast with the original file

The complete administrative record of the period appears in Alicante Original: the resolution of the appeal for reconsideration (DOC-0224, DOC-0225) and the proof of tax domicile from the AEAT's own system (DOC-0226, DOC-0227) — the Administration that retained the VAT knew the address of the creditor it claimed not to locate.