If your company built up a VAT credit balance from buying fixed assets, Article 27 bis lets you request its refund. Here is how it works.<\/p>\n\n\n\n
Requesting the refund or offset of the VAT credit balance arising from the acquisition or construction of fixed assets, when it has accumulated over two or more consecutive tax periods.<\/p>\n\n\n\n
That the balance comes from fixed assets, that it is held for the required periods, and that the formal requirements of the request before the SII are met.<\/p>\n\n\n\n
Investment in machinery, equipment, facilities or real estate (for example, for furnished rental), where input VAT exceeds output VAT for a time.<\/p>\n\n\n\n
If you later generate exempt or non-taxable sales, there is a restitution mechanism. It is best to project this carefully before requesting the refund.<\/p>\n\n\n\n
We assess whether you qualify, calculate the amount and prepare and manage the request with the SII. It is part of tax-compliance<\/a>.<\/p>\n\n\n\n Keep reading: selling a property and income tax<\/a>.<\/p>\n\n\n\n Invested in fixed assets? Talk to us<\/a>. We'll take care of it. You can also message us on WhatsApp<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" If your company built up a VAT credit balance from buying fixed assets, Article 27 bis lets you request its refund. Here is how it works.<\/p>","protected":false},"author":282770972,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"IVA 27 bis: recupera el remanente de cr\u00e9dito fiscal por compra de activo fijo. Requisitos, plazos y c\u00f3mo solicitarlo con C&C Contadores Auditores.","jetpack_seo_html_title":"Art\u00edculo 27 bis: recupera el IVA de tu activo fijo | C&C","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1360],"tags":[],"class_list":["post-19","post","type-post","status-publish","format-standard","hentry","category-impuestos"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/phkR42-j","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/19","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/users\/282770972"}],"replies":[{"embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/comments?post=19"}],"version-history":[{"count":2,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/19\/revisions"}],"predecessor-version":[{"id":190,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/19\/revisions\/190"}],"wp:attachment":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/media?parent=19"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/categories?post=19"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/tags?post=19"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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