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V0852-25 ·20 May 2025 ·consulta-vinculante Low impact
Tax

VAT refund available for travellers under certain conditions

An investor residing in the UAE asks whether they can claim VAT refund under the traveller regime. The DGT states that eligibility depends on meeting legal requirements and proving habitual residence outside the European Union.

In 6 key points

Lifecycle

2025-05-20PublishedPublished 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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