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V0325-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

IVA refund for non-resident tourists must be processed via general or special traveller procedure

A Dutch company without a presence in Spain asked whether it could refund VAT paid by non-resident tourists on their purchases. The DGT replied that refunds can only be made through the general or special traveller procedure via authorised collaborating entities.

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2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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