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V2743-20 ·8 September 2020 ·consulta-vinculante Medium impact
Tax

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

A consultant proposed a business model to facilitate VAT refunds for non-resident travellers using power of attorney and resale contracts. The DGT ruled that, for tax purposes, there is only a single supply of goods from the supplier to the traveller and that refunds must follow established legal procedures.

In 6 key points

How it affects those involved

This ruling clarifies that intermediary business models involving the resale of goods to claim VAT refunds must comply with existing tax regulations, ensuring that the direct relationship between the supplier and the traveller is maintained for tax purposes.

Lifecycle

2020-09-08PublishedPublished 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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