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V1580-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Service passports may be used as evidence to prove residence outside the EU

An embassy employee inquired whether her service passport is valid to prove her residence outside the European Union and to request a VAT refund under the traveller scheme. The Directorate-General for Taxes (DGT) ruled that such a document may be used as evidence for this purpose.

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2021-05-26PublishedPublished 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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