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V0270-24 29 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

VAT refund under the travellers' scheme not applicable to comprehensive funeral services

A taxpayer inquired whether they could claim a VAT refund under the travellers' scheme for expenses related to a funeral service involving the transport of a corpse to the Canary Islands. The Directorate General for Taxes (DGT) ruled that the collection of goods and services constitutes a single provision of funeral services rather than a series of individual supplies of goods.

The question raised

Right to the refund of Value Added Tax through refunds to exporters under the traveler scheme. Right to the refund of Value Added Tax through refunds to exporters under the traveler scheme.

The DGT's ruling

The set of elements (goods such as coffins or linings and services such as room or hearse rental) constitutes a single provision of services of a funeral nature. As it is a provision of services and not a plurality of deliveries of goods, the exemption for exports under the traveler scheme provided for in Article 21.2 of Law 37/1992 is not applicable.

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