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A Dutch company has enquired whether its mobile app-based VAT refund management model for travellers complies with current regulations. The Directorate-General for Taxes (DGT) has ruled that tourists may request refunds directly from suppliers or through collaborating entities authorised by the Spanish Tax Agency (AEAT).
This ruling clarifies the legal pathways for VAT recovery for non-residents, confirming the validity of using authorised intermediaries and direct supplier claims.
The tax team reviews your specific situation.
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