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V0936-20 17 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención en régimen de viajeros

Establishments must issue electronic refund documents for traveller tax exemptions

A query was raised regarding whether businesses are obliged to issue electronic refund documents for travellers or if it is optional. The DGT has ruled that the exemption is not optional and establishments must issue said document when legal requirements are met.

The question raised

Whether all establishments are obliged to issue the electronic refund document provided for in Article 117 of the Value Added Tax Law or if, conversely, the traveler can only obtain the tax refund from those establishments that decide to opt into this system.

The DGT's ruling

The exemption for travelers is not optional for establishments, and must be applied whenever the legal requirements are met and the purchaser proves their residence outside the Community. In such cases, the seller must issue both the invoice and the electronic refund document available on the AEAT electronic office. Collaborating entities only manage the collection of the refund, but they cannot issue the electronic document on behalf of the businesses.

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