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V1080-18 25 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tienda libre de impuestos

VAT and Excise Duty exemptions cannot be applied using transport tickets from previous journeys

A taxpayer inquired whether it is mandatory to present a boarding pass at a duty-free shop to purchase goods with tax included, or if a ticket from a previous journey could be used to purchase tax-free. The DGT ruled that to qualify for the exemption, immediate departure must be proven using a transport ticket 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 can sell goods exempt from the corresponding taxes upon the presentation of a boarding pass that proves a trip prior to the date of sale.

The DGT's ruling

To apply the VAT exemption in duty-free shops, the immediate departure of the traveler must be proven by means of a transport ticket that identifies the purchaser and their destination. If the transport ticket has a travel date prior to the purchase, the delivery of goods shall not be exempt and must be subject to VAT. Regarding Excise Duties, the exemption requires that the transport ticket indicates a destination in a third country or third territory. A duty-free shop cannot accept a boarding pass for a flight already completed as supporting documentation for the exemption.

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