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V1080-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

VAT and Excise Duty exemptions cannot be applied using transport tickets from previous journeys

A taxpayer inquired whether it is mandatory to present a boarding pass at a duty-free shop to purchase goods with tax included, or if a ticket from a previous journey could be used to purchase tax-free. The DGT ruled that to qualify for the exemption, immediate departure must be proven using a transport ticket with a current date.

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for proving immediate departure when claiming VAT and Excise Duty exemptions at duty-free outlets, reinforcing the need for current documentation.

Lifecycle

2018-04-25PublishedPublished 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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