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V3038-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Importers may claim tax refunds if products are sent outside the national territory

A company sought clarification on whether returning imported products to a supplier outside Spain qualifies for a tax refund due to export or a refund following delivery. The DGT clarifies that sending imported products outside the territory falls under the provision for shipment outside the scope of the tax.

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2023-11-21PublishedPublished 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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