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V1510-15 ·19 May 2015 ·consulta-vinculante Medium impact
Tax

Duty-free shops must be under customs control and prove the traveller's immediate departure

A company enquired whether it could apply VAT exemptions in airport duty-free shops through a simplified export procedure using AEO certification. The DGT ruled that the exemption requires shops to be under customs control and for the traveller's immediate departure to be verified.

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2015-05-19PublishedPublished 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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