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V2481-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

Non-resident tourists may claim VAT refunds directly from suppliers or through authorised collaborating entities

A consulting entity proposed a business model to intermediate in VAT refunds for non-resident travellers. The DGT has determined that, under the proposed scheme, there is only a single supply of goods from the supplier to the tourist; therefore, the refund must be managed through the general procedure or via an authorised collaborating entity.

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2021-09-30PublishedPublished 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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