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V1645-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Travellers may choose between direct refunds from the vendor or using a collaborating entity

A resident of Melilla inquired whether retailers can compel them to use a collaborating entity for VAT refunds while charging a commission. The DGT ruled that while travellers may voluntarily opt for the entity's special procedure, a general procedure for direct refunds from the vendor without commissions also remains available.

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2024-07-05PublishedPublished 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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