Skip to content
V1827-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Requirements for VAT refunds under the traveller scheme and suspension of deadlines due to COVID-19

A resident in Ceuta inquires about the requirements for VAT refunds on goods purchased within the tax territory after being unable to transport them within the deadline due to COVID-19. The DGT explains the provisional and definitive visa procedure and clarifies that the three-month deadline was suspended during the state of alarm.

In 6 key points

Lifecycle

2022-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact