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V3212-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Requirements for VAT exemption in duty-free shops at airports and ports

A company holding concessions for airport shops has enquired whether it can apply VAT exemptions to its sales. The DGT has ruled that this is possible provided the shops are under customs supervision and the traveller's immediate departure is verified.

In 6 key points

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2015-10-21PublishedPublished 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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