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V2415-14 ·12 September 2014 ·consulta-vinculante Medium impact
Tax

Cannot substitute IVA refund in tourist regime with customer debt cancellation

A professional body of jewellers inquired whether it could offset IVA due to a non-resident tourist against the balance owed by the tourist for a credit sale. The DGT responded that only general or special refund procedures provided by law are allowed.

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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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