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V2883-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Lack of reciprocity prevents VAT refund for diesel purchased in Morocco

The DGT responds that there is currently no recognition of reciprocity with Morocco for non-residents using trucks to claim VAT refunds on diesel purchased in Spain.

In 6 key points

How it affects those involved

Non-resident truck operators in Morocco cannot claim VAT refunds on diesel bought in Spain due to the absence of reciprocity.

Lifecycle

2021-11-18PublishedPublished 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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