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V0199-18 30 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tiendas libres de impuestos

VAT and Excise Duty exemptions cannot be applied using a boarding pass from a previous trip

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.

The question raised

Whether it is mandatory to show a boarding pass in a duty-free shop if one wishes to acquire goods, other than cigarettes, with the accrual of the corresponding taxes. Whether a duty-free shop may sell goods exempt from the corresponding taxes upon the presentation of a boarding pass certifying a trip prior to the date of sale.

The DGT's ruling

To apply the exemption for Excise Duties (alcohol and tobacco), the traveler must present a transport document destined for a third country or third territory. In the case of VAT, the exemption requires proof of the traveler's immediate departure, which is normally achieved with the transport ticket. If the transport document has a travel date prior to the purchase, the delivery of goods shall not be exempt and shall be subject to VAT. A duty-free shop cannot accept a boarding pass for a flight already completed as supporting documentation for an exemption.

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