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The inquirer asks whether it is mandatory to present a boarding pass at a duty-free shop and if a boarding pass from a previous journey can be used to purchase tax-exempt goods. The DGT rules that to qualify for the exemption, immediate departure must be proven by presenting a transport document with a current date.
Cuestión planteada Si es obligatorio mostrar la tarjeta de embarque en una tienda libre de impuestos si se quiere adquirir bienes, distintos de cigarrillos, con el devengo de los impuestos correspondientes. Si una tienda libre de impuestos puede vender bienes exentos de los impuestos correspondientes por la exhibición de una tarjeta de embarque que acredite un viaje anterior a la fecha de la venta.
Para aplicar la exención de Impuestos Especiales (alcohol y tabaco), el viajero debe exhibir un título de transporte con destino a un tercer país o territorio tercero. En el caso del IVA, la exención requiere acreditar la salida inmediata del viajero, lo cual se realiza normalmente con el billete de transporte. Si el título de transporte tiene una fecha de viaje anterior a la compra, la entrega de bienes no estará exenta y estará gravada con el IVA. Una tienda libre de impuestos no puede aceptar como justificante de exención una tarjeta de embarque de un vuelo ya realizado.
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