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V2454-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

VAT refunds on purchases made in Spain are available for travellers meeting specific requirements

A UK resident inquired whether they could reclaim VAT on purchases made in Spain upon returning to their home country. The Directorate-General for Taxes (DGT) ruled that this is possible, provided the legal exemption requirements for travellers are met and residency outside the EU is duly proven.

In 6 key points

How it affects those involved

This clarification confirms the eligibility of non-EU residents to reclaim VAT on goods exported from Spain, provided they follow the established tax exemption procedures for travellers.

Lifecycle

2024-12-05PublishedPublished 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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