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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A traveller inquired about the procedure to follow if a retailer refuses to provide the electronic refund document (DER) required to reclaim VAT. The Directorate-General for Taxes (DGT) clarified that issuing the DER is a legal obligation for the seller and not a discretionary power.
The tax team reviews your specific situation.
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