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V2659-20 ·14 August 2020 ·consulta-vinculante Medium impact
Tax

Retail purchase and resale does not allow IVA refund intermediation for tourists

A consultant proposes a business model where her company buys goods on behalf of non-community tourists to resell them immediately. The DGT states there is only one delivery from supplier to tourist, and the consultant could only act as a collaborator if authorised.

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2020-08-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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