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V2414-14 ·12 September 2014 ·consulta-vinculante Medium impact
Tax

IVA refund for tourists must be processed via general or special procedure

The DGT confirms that IVA refunds to tourists under the tourist regime can only be made through the general or special procedure via collaborating entities, not by credit card reimbursement.

In 5 key points

How it affects those involved

Businesses and tour operators must follow established refund procedures through authorised entities, limiting direct credit card refunds.

Lifecycle

2014-09-12PublishedPublished 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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