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V1316-23 18 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de viajeros

Non-resident tourists can claim VAT refunds via general procedures or through authorised collaborating entities

A Dutch company has enquired whether its mobile app-based VAT refund management model for travellers complies with current regulations. The Directorate-General for Taxes (DGT) has ruled that tourists may request refunds directly from suppliers or through collaborating entities authorised by the Spanish Tax Agency (AEAT).

The question raised

Whether the proposed model for managing the refund of Value Added Tax amounts complies with the Spanish regulations governing the traveler regime.

The DGT's ruling

Tourists not established in the Community may obtain a VAT refund on their purchases through the general procedure directly from suppliers, or through the special procedure via a collaborating entity authorized by the AEAT. In the proposed business model, only one supply of goods occurs (that from the supplier to the traveler) and not two successive supplies. The applicant may request authorization to act as a collaborating entity subject to the legal requirements.

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