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V0270-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

VAT refund under the travellers' scheme not applicable to comprehensive funeral services

A taxpayer inquired whether they could claim a VAT refund under the travellers' scheme for expenses related to a funeral service involving the transport of a corpse to the Canary Islands. The Directorate General for Taxes (DGT) ruled that the collection of goods and services constitutes a single provision of funeral services rather than a series of individual supplies of goods.

In 6 key points

How it affects those involved

This ruling clarifies that comprehensive funeral services are treated as a single service provision, preventing taxpayers from applying the travellers' VAT refund scheme to individual components of the service.

Lifecycle

2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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