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A traveller inquired about the procedure to follow if a retailer refuses to provide the electronic refund document (DER) required to reclaim VAT. The Directorate-General for Taxes (DGT) clarified that issuing the DER is a legal obligation for the seller and not a discretionary power.
Cuestión planteada Aclaración de la contestación vinculante de 10 de marzo de 2020, consulta V0564-20. En particular ante la negativa del proveedor a facilitar el documento electrónico de reembolso.
La expedición del documento electrónico de reembolso (DER) es una obligación legal del vendedor, equiparable a la obligación de emitir factura. La negativa del establecimiento a entregar este documento constituye una controversia de naturaleza tributaria. Por tanto, el interesado puede interponer la correspondiente reclamación económico-administrativa para resolver dicha controversia.
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